Second-hand medical equipment import not E-waste or hazardous; confiscation u/s 111(d) overturned due to lack of reasoning.

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....Import of prohibited item - second hand medical equipments - In the case on hand, it is observed that there is an expert opinion, who has reported that the goods imported were not E-waste or hazardous, which is not disputed. Further, since no other reason is given by the Adjudicating Authority to hold that the items at Table 6 of the Order-in-Original are prohibited, the said finding is not sustainable. In view of the above, therefore, the order of confiscation under Section 111(d) ibid is not sustainable. - AT....