Imported rubber process oil labeled hazardous waste after flawed CRCL test; re-export u/r 17 allowed, confiscation/penalties set aside

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....CRCL's test report treating the imported rubber process oil as hazardous waste was held unreliable because CRCL lacked recognized accreditation and even indicated absence of requisite research facilities; the department ought to have tested the goods through a recognized laboratory, hence the hazardous characterization could not be sustained, resulting in setting aside of absolute confiscation. Since the show cause notice itself proposed re-export under Rule 17 of the Hazardous Waste Rules, 2008, and the importer was willing to re-export, denial of that option and ordering absolute confiscation was unjustified; re-export was directed on an undertaking that the same goods would not be re-imported. Redemption fine and penalty were also set aside. - CESTAT....