https://www.taxtmi.com/caselaws?id=303616 A subsequent amendment to the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 inserted Rules 12(6A) and 12(6B), expressly allowing SEZ units and notified EOU units to import the specified plastic wastes. Because the imported raw materials had remained unused only due to an earlier interim restraint, there was no legal basis to keep the restriction in force once the policy changed. The petitioners were permitted to seek approval from the competent authorities to use the goods and obtain removal of the seals, and the undertakings furnished before the Court stood discharged upon grant of that permission. en-us Wed, 31 Mar 2021 00:00:00 +0530 Mon, 01 Aug 2022 21:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303616 A subsequent amendment to the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 inserted Rules 12(6A) and 12(6B), expressly allowing SEZ units and notified EOU units to import the specified plastic wastes. Because the imported raw materials had remained unused only due to an earlier interim restraint, there was no legal basis to keep the restriction in force once the policy changed. The petitioners were permitted to seek approval from the competent authorities to use the goods and obtain removal of the seals, and the undertakings furnished before the Court stood discharged upon grant of that permission. Case-Laws Customs Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303616