Importer Must Re-Export 67 Containers of Hazardous Waste After False Documentation Found in Pre-Shipment Certificates

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....HC admitted revenue's appeal concerning imported hazardous waste materials. Initial examination revealed 67 containers contained municipal and hazardous waste prohibited for import, contradicting pre-shipment certificates. Court found prima facie evidence that goods description did not match documentation. Importer given option to re-export prohibited goods at own cost and risk, subject to written consent and departmental formalities, notwithstanding pending appeal. Following Emami Paper precedent, where similar goods were ordered destroyed, Court determined substantial questions of law existed. Appeal scheduled for hearing after six weeks, with revenue directed to file informal paper books within four weeks.....