https://www.taxtmi.com/caselaws?id=757207 CESTAT Mumbai held that imported goods in 12 containers were not hazardous waste but used oil suitable for recycling. Test results showed parameters within prescribed limits with no heavy metals detected. Customs authorities failed to systematically examine classification criteria and wrongly denied appellant's request for re-testing without following natural justice principles. The tribunal set aside the Commissioner's order allowing confiscation and penalty, ruling the department failed to substantiate grounds for treating goods as hazardous waste. en-us Fri, 05 Jan 2024 00:00:00 +0530 Tue, 20 Aug 2024 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757207 CESTAT Mumbai held that imported goods in 12 containers were not hazardous waste but used oil suitable for recycling. Test results showed parameters within prescribed limits with no heavy metals detected. Customs authorities failed to systematically examine classification criteria and wrongly denied appellant's request for re-testing without following natural justice principles. The tribunal set aside the Commissioner's order allowing confiscation and penalty, ruling the department failed to substantiate grounds for treating goods as hazardous waste. Case-Laws Customs Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757207