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    <title>2022 (9) TMI 1227 - CESTAT CHENNAI</title>
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    <description>The respondent was found to have failed to comply with domestic laws under the BIS Act, 2016, and the CRO, 2012, as well as not obtaining DGFT authorization for importing second-hand goods under the FTP, 2015-20. The failure to produce a Chartered Engineer certificate led to non-compliance with hazardous waste rules. Consequently, the value of imported goods was re-determined, and goods declared as &#039;Old &amp;amp; Used Digital Multifunction Print and Copying Machines&#039; were confiscated under the Customs Act, 1962. Redemption fines and penalties were imposed, but the impugned goods were provisionally released based on legal precedents.</description>
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      <description>The respondent was found to have failed to comply with domestic laws under the BIS Act, 2016, and the CRO, 2012, as well as not obtaining DGFT authorization for importing second-hand goods under the FTP, 2015-20. The failure to produce a Chartered Engineer certificate led to non-compliance with hazardous waste rules. Consequently, the value of imported goods was re-determined, and goods declared as &#039;Old &amp;amp; Used Digital Multifunction Print and Copying Machines&#039; were confiscated under the Customs Act, 1962. Redemption fines and penalties were imposed, but the impugned goods were provisionally released based on legal precedents.</description>
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