https://www.taxtmi.com/caselaws?id=751156 Used medical devices found in good working condition and certified by a Chartered Engineer as having a residual life of five years or more did not fall within the definition of "waste" under Rule 3(38) of the Hazardous and Other Waste Management Rules, 2016, so confiscation on that basis was not sustainable. The adjudication order was also vitiated because no show cause notice under section 124 of the Customs Act, 1962 was served before confiscation proceedings, which is a jurisdictional requirement and part of natural justice. The impugned order was therefore set aside and consequential relief, including release of the goods, followed. en-us Mon, 08 Apr 2024 00:00:00 +0530 Mon, 08 Apr 2024 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751156 Used medical devices found in good working condition and certified by a Chartered Engineer as having a residual life of five years or more did not fall within the definition of "waste" under Rule 3(38) of the Hazardous and Other Waste Management Rules, 2016, so confiscation on that basis was not sustainable. The adjudication order was also vitiated because no show cause notice under section 124 of the Customs Act, 1962 was served before confiscation proceedings, which is a jurisdictional requirement and part of natural justice. The impugned order was therefore set aside and consequential relief, including release of the goods, followed. Case-Laws Customs Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751156