https://www.taxtmi.com/caselaws?id=421549 Reliable expert evidence showing substantial residual life, together with COVID-19-related customs relaxations for medical equipment, supported the view that the imported used medical equipment was neither hazardous nor e-waste. On that basis, the confiscation finding for the relevant goods was unsustainable and the import was treated as regular. Once the goods were not liable to confiscation, the allegations of misdeclaration also fell away, and the redemption fine under Section 125 of the Customs Act, 1962 could not survive. For the same reason, penalty under Sections 112(a)(i) and 112(a)(ii) was also not maintainable. en-us Wed, 20 Apr 2022 00:00:00 +0530 Wed, 27 Apr 2022 08:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421549 Reliable expert evidence showing substantial residual life, together with COVID-19-related customs relaxations for medical equipment, supported the view that the imported used medical equipment was neither hazardous nor e-waste. On that basis, the confiscation finding for the relevant goods was unsustainable and the import was treated as regular. Once the goods were not liable to confiscation, the allegations of misdeclaration also fell away, and the redemption fine under Section 125 of the Customs Act, 1962 could not survive. For the same reason, penalty under Sections 112(a)(i) and 112(a)(ii) was also not maintainable. Case-Laws Customs Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421549