https://www.taxtmi.com/highlights?id=63119 Import of prohibited item - second hand medical equipments - In the case on hand, it is observed that there is an expert opinion, who has reported that the goods imported were not E-waste or hazardous, which is not disputed. Further, since no other reason is given by the Adjudicating Authority to hold that the items at Table 6 of the Order-in-Original are prohibited, the said finding is not sustainable. In view of the above, therefore, the order of confiscation under Section 111(d) ibid is not sustainable. - AT en-us Wed, 27 Apr 2022 08:30:39 +0530 Wed, 27 Apr 2022 08:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63119 Import of prohibited item - second hand medical equipments - In the case on hand, it is observed that there is an expert opinion, who has reported that the goods imported were not E-waste or hazardous, which is not disputed. Further, since no other reason is given by the Adjudicating Authority to hold that the items at Table 6 of the Order-in-Original are prohibited, the said finding is not sustainable. In view of the above, therefore, the order of confiscation under Section 111(d) ibid is not sustainable. - AT Highlights Customs Wed, 27 Apr 2022 08:30:39 +0530 https://www.taxtmi.com/highlights?id=63119