https://www.taxtmi.com/highlights?id=60363 Confiscation of imported goods - lubricant oil open gear - hazardous waste liable to confiscation or not - Redemption of the goods against the redemption fine is the option given to the importer/ exporter and it is his choice whether to avail of that option. If the goods are to be re- exported as per Rule 17 (2) of Hazardous Waste Rules, 2008, then such an action could not have been justified, as importer can very well chose not to pay the redemption fine. The approach of the adjudicating authority cannot be upheld in any manner. - AT en-us Wed, 03 Nov 2021 09:31:06 +0530 Wed, 03 Nov 2021 09:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60363 Confiscation of imported goods - lubricant oil open gear - hazardous waste liable to confiscation or not - Redemption of the goods against the redemption fine is the option given to the importer/ exporter and it is his choice whether to avail of that option. If the goods are to be re- exported as per Rule 17 (2) of Hazardous Waste Rules, 2008, then such an action could not have been justified, as importer can very well chose not to pay the redemption fine. The approach of the adjudicating authority cannot be upheld in any manner. - AT Highlights Customs Wed, 03 Nov 2021 09:31:06 +0530 https://www.taxtmi.com/highlights?id=60363