https://www.taxtmi.com/caselaws?id=428104 Imported used multifunction printers/devices were treated as substantially identical to goods covered by earlier Tribunal precedent, which held that the Compulsory Registration Order cannot be extended beyond the parent BIS regime to impose import restrictions on such goods. Applying that reasoning, the machines were regarded as usable second-hand goods with residual life rather than hazardous waste, so the alleged customs prohibition was not sustainable. As confiscation under section 111(d) of the Customs Act, 1962 failed, the provisional release order was not faulted and was upheld. en-us Fri, 23 Sep 2022 00:00:00 +0530 Sat, 24 Sep 2022 08:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428104 Imported used multifunction printers/devices were treated as substantially identical to goods covered by earlier Tribunal precedent, which held that the Compulsory Registration Order cannot be extended beyond the parent BIS regime to impose import restrictions on such goods. Applying that reasoning, the machines were regarded as usable second-hand goods with residual life rather than hazardous waste, so the alleged customs prohibition was not sustainable. As confiscation under section 111(d) of the Customs Act, 1962 failed, the provisional release order was not faulted and was upheld. Case-Laws Customs Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428104