https://www.taxtmi.com/caselaws?id=412425 Executive letters cannot enlarge a statutory import restriction: the 2012 compulsory registration order did not cover imported multi-functional devices, so absence of BIS registration or a MeitY exemption did not make the import prohibited. Used multi-functional devices with residual life and further utility are not hazardous or other waste merely because they appear in a schedule, so re-export or destruction rules were inapplicable. Confiscation based on the 2012 order was unsustainable, though restricted-import treatment under the Foreign Trade Policy supported limited confiscation; redemption for home consumption remained permissible. Penalty under Section 117 was not leviable absent a breach of Section 49, and the reduced penalty under Section 112(a) was upheld as reasonable. en-us Wed, 15 Sep 2021 00:00:00 +0530 Fri, 17 Sep 2021 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412425 Executive letters cannot enlarge a statutory import restriction: the 2012 compulsory registration order did not cover imported multi-functional devices, so absence of BIS registration or a MeitY exemption did not make the import prohibited. Used multi-functional devices with residual life and further utility are not hazardous or other waste merely because they appear in a schedule, so re-export or destruction rules were inapplicable. Confiscation based on the 2012 order was unsustainable, though restricted-import treatment under the Foreign Trade Policy supported limited confiscation; redemption for home consumption remained permissible. Penalty under Section 117 was not leviable absent a breach of Section 49, and the reduced penalty under Section 112(a) was upheld as reasonable. Case-Laws Customs Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412425