https://www.taxtmi.com/caselaws?id=414346 Imported lubricant oil cannot be conclusively treated as hazardous waste when the laboratory basis is uncertain, the actual testing laboratory is not clearly identified, and the underlying test report is not produced. The hazardous waste regime requires reliable technical determination, including testing by a competent notified laboratory where necessary and consultation with the designated environmental authorities. On these facts, the confiscation and re-export directions could not stand on the existing record, and the matter required re-testing and fresh adjudication in accordance with natural justice. en-us Mon, 01 Nov 2021 00:00:00 +0530 Tue, 02 Nov 2021 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414346 Imported lubricant oil cannot be conclusively treated as hazardous waste when the laboratory basis is uncertain, the actual testing laboratory is not clearly identified, and the underlying test report is not produced. The hazardous waste regime requires reliable technical determination, including testing by a competent notified laboratory where necessary and consultation with the designated environmental authorities. On these facts, the confiscation and re-export directions could not stand on the existing record, and the matter required re-testing and fresh adjudication in accordance with natural justice. Case-Laws Customs Mon, 01 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414346