https://www.taxtmi.com/caselaws?id=793729 Illegal import of municipal solid waste was held to require return to the State or country of export, not diversion to Dubai or disposal within India. The court read the re-export requirement in Rule 15(2) of the 2016 waste-management rules consistently with the Basel Convention, and rejected reliance on the 10.01.2023 office memorandum for prohibited waste streams. The confiscation, penalty and re-export directions were upheld because the consignments were found to contain municipal solid waste, the importers accepted the findings, and no jurisdictional or procedural defect was shown. Detention and demurrage waiver was refused in principle, leaving the importers liable for the agreed and consequential charges. en-us Fri, 19 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 17:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793729 Illegal import of municipal solid waste was held to require return to the State or country of export, not diversion to Dubai or disposal within India. The court read the re-export requirement in Rule 15(2) of the 2016 waste-management rules consistently with the Basel Convention, and rejected reliance on the 10.01.2023 office memorandum for prohibited waste streams. The confiscation, penalty and re-export directions were upheld because the consignments were found to contain municipal solid waste, the importers accepted the findings, and no jurisdictional or procedural defect was shown. Detention and demurrage waiver was refused in principle, leaving the importers liable for the agreed and consequential charges. Case-Laws Customs Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793729