TaxTMI 
TaxTMI 
2017 (2) TMI 11
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....ods to the country from which the import was made. 2. The learned Senior Counsel has specifically referred to Exhibit P12 notification, G.S.R.395(E) dated 04.04.2016, published by the Ministry of Environment, Forest and Climate Change [for brevity "MoEF&CC"]; which is the Hazardous and Other Wastes [Management and Transboundary Movement] Rules, 2016. Though MFDs were earlier freely importable, later on, they were made a restricted commodity as per the EXIM Policy. In fact, there was a dispute as to whether MFDs would come within the category of "hazardous waste", which, according to the petitioners, was decided in their favour by Exhibit P6 judgment of the High Court of Judicature at Madras and the same has also been incorporated under Exh....
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....The MFDs shall be for printing A3 size and above; (e) An acknowledged copy of the annual return filed with concerned SPCB for import in the last financial year. 4. The learned Senior Counsel submits that goods have been kept in the Bonded Warehouse from October, 2016 and pending adjudication, the same should be provisionally released on the terms as available in Exhibit P3, issued from the very same Commissionerate. It is submitted that the terms of redemption fee and penalty would also be complied with. 5. The learned Standing Counsel for the Department, however, points out that it is not a question of redemption fee or penalty that assumes significance in the case, since the concern is of the waste dispo....
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.... of the goods, as has been threatened as of now, especially when so found in Exhibit P6 judgment of the High Court of Judicature at Madras. It is also submitted that Exhibit P11 judgment of the Punjab and Haryana High Court speaks of release of the goods by redemption and on remittance of redemption fee and penalty if the goods are restricted; and when the import is absolutely prohibited, then there could be re-export. 8. In this context, Rule 15 of Exhibit P8 is pointed out by the learned Standing Counsel, to contend that export and import of goods of any specific description into India should be deemed to be illegal if the same is without permission of the Central Government and not in accordance with these Rules. In such circumstance, a....