https://www.taxtmi.com/caselaws?id=446145 Imported goods were found to be plastic waste, not the declared aluminium scrap, and the importer showed no permission for import. As the consignment also fell within hazardous waste under the applicable Rules, Rule 17(2) of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 required re-export at the importer's cost within the prescribed time. On those facts, no interference was warranted with the Commissioner (Appeals)' order directing re-export and imposing penalty, and the challenge failed. en-us Mon, 11 Sep 2023 00:00:00 +0530 Sat, 25 Nov 2023 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446145 Imported goods were found to be plastic waste, not the declared aluminium scrap, and the importer showed no permission for import. As the consignment also fell within hazardous waste under the applicable Rules, Rule 17(2) of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 required re-export at the importer's cost within the prescribed time. On those facts, no interference was warranted with the Commissioner (Appeals)' order directing re-export and imposing penalty, and the challenge failed. Case-Laws Customs Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446145