https://www.taxtmi.com/caselaws?id=757647 CESTAT Mumbai held that HDPE Regrind goods were wrongly confiscated by customs authorities. The tribunal found that CRCL JNCH laboratory's test report, based only on visual examination, lacked legal basis as the laboratory had publicly notified its inability to test certain goods. Two other laboratories' reports and BIS standards confirmed the imported goods did not qualify as plastic waste/scrap under CTH 3901 2000, thus not requiring import license under DGFT policy. The Commissioner's order upholding confiscation, redemption fine, and penalty was set aside, with appeal allowed in appellants' favor. en-us Mon, 26 Aug 2024 00:00:00 +0530 Tue, 27 Aug 2024 13:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757647 CESTAT Mumbai held that HDPE Regrind goods were wrongly confiscated by customs authorities. The tribunal found that CRCL JNCH laboratory's test report, based only on visual examination, lacked legal basis as the laboratory had publicly notified its inability to test certain goods. Two other laboratories' reports and BIS standards confirmed the imported goods did not qualify as plastic waste/scrap under CTH 3901 2000, thus not requiring import license under DGFT policy. The Commissioner's order upholding confiscation, redemption fine, and penalty was set aside, with appeal allowed in appellants' favor. Case-Laws Customs Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757647