https://www.taxtmi.com/caselaws?id=431204 Imported goods found on testing to be waste oil were treated as prohibited hazardous waste, and the mismatch between the bill of entry and the actual goods constituted misdeclaration, justifying confiscation. Redemption under section 125 was not mandatory for prohibited goods and remained discretionary, so refusal of redemption was upheld. After confiscation, title vested in the Central Government under section 126, leaving no basis for re-export or third-party release. Penalty for acts rendering the goods liable to confiscation was sustained because the import violated the prohibition and involved misdeclaration. en-us Tue, 06 Dec 2022 00:00:00 +0530 Mon, 26 Jun 2023 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431204 Imported goods found on testing to be waste oil were treated as prohibited hazardous waste, and the mismatch between the bill of entry and the actual goods constituted misdeclaration, justifying confiscation. Redemption under section 125 was not mandatory for prohibited goods and remained discretionary, so refusal of redemption was upheld. After confiscation, title vested in the Central Government under section 126, leaving no basis for re-export or third-party release. Penalty for acts rendering the goods liable to confiscation was sustained because the import violated the prohibition and involved misdeclaration. Case-Laws Customs Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431204