https://www.taxtmi.com/caselaws?id=756330 The HC quashed a customs order dated 21st April 2021 regarding import of used haemodialysis machines. Revenue alleged import of prohibited hazardous waste/e-waste under Basel Convention rules. The customs authority issued show cause notice but failed to make findings on hazardous waste allegations after petitioner's reply, which HC held meant acceptance of explanation. However, authority proceeded to reject declared assessable value, ordered confiscation under Section 111(d) of Customs Act with redemption option for re-export only, and imposed penalty under Section 112(a)(i). HC found this contradictory since confiscation was proposed for prohibited goods import, not value misdeclaration, and set aside the impugned order. en-us Fri, 26 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756330 The HC quashed a customs order dated 21st April 2021 regarding import of used haemodialysis machines. Revenue alleged import of prohibited hazardous waste/e-waste under Basel Convention rules. The customs authority issued show cause notice but failed to make findings on hazardous waste allegations after petitioner's reply, which HC held meant acceptance of explanation. However, authority proceeded to reject declared assessable value, ordered confiscation under Section 111(d) of Customs Act with redemption option for re-export only, and imposed penalty under Section 112(a)(i). HC found this contradictory since confiscation was proposed for prohibited goods import, not value misdeclaration, and set aside the impugned order. Case-Laws Customs Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756330