https://www.taxtmi.com/caselaws?id=757207 Imported fuel oil could not be classified as hazardous waste under the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 merely because it did not meet the density figure mentioned in a customs circular, where density was not a statutory determinative criterion and the test results did not show heavy metals or PCB contamination. On that basis, confiscation, redemption fine and penalty under the Customs Act were held unsustainable. The Tribunal also found that a request for re-testing had been rejected mechanically without reasoned consideration, contrary to the applicable circular and fair procedure, so that rejection was unsustainable. 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 Imported fuel oil could not be classified as hazardous waste under the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 merely because it did not meet the density figure mentioned in a customs circular, where density was not a statutory determinative criterion and the test results did not show heavy metals or PCB contamination. On that basis, confiscation, redemption fine and penalty under the Customs Act were held unsustainable. The Tribunal also found that a request for re-testing had been rejected mechanically without reasoned consideration, contrary to the applicable circular and fair procedure, so that rejection was unsustainable. Case-Laws Customs Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757207