https://www.taxtmi.com/caselaws?id=753208 Imported waste paper contaminated with municipal, domestic or biomedical waste is treated as prohibited under the hazardous-waste framework and remains liable to confiscation, with re-export or other permitted disposal required at the importer's cost. Customs authorities retain power to examine consignments at import stage and rely on actual inspection results, even where pre-shipment inspection certificates and accredited test reports have been produced. Those certificates are not conclusive and do not displace statutory verification. On the penalty issue, the Tribunal accepted the certificates and found no established mala fides, so the Customs Act penalties were set aside while the confiscation and re-export consequence was maintained. en-us Wed, 17 Apr 2024 00:00:00 +0530 Tue, 28 May 2024 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753208 Imported waste paper contaminated with municipal, domestic or biomedical waste is treated as prohibited under the hazardous-waste framework and remains liable to confiscation, with re-export or other permitted disposal required at the importer's cost. Customs authorities retain power to examine consignments at import stage and rely on actual inspection results, even where pre-shipment inspection certificates and accredited test reports have been produced. Those certificates are not conclusive and do not displace statutory verification. On the penalty issue, the Tribunal accepted the certificates and found no established mala fides, so the Customs Act penalties were set aside while the confiscation and re-export consequence was maintained. Case-Laws Customs Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753208