An importer mis declared refurbished Television sets as new items and violated Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008.Importer do not possess proper authorisations hence customs ordered for re export the goods. Is Revenue's decision is right?
Yes it is right. These kind of import is permitted in India by the actual users only with MoEF permission and DGFT licence. In such situations Pollution Control Board’s opinion also normally taken by the adjudicating authorities.
Mis declaration of the description of the goods resulted in violation of the Foreign Trade Policy, read with the rules made thereunder and Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008.
Hence the said consignment import is illegal and fit for re-export to their country of origin.
DALIP MALHOTRA VERSUS COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI, CESTAT MUMBAI decided on 04.08.2017
Please Visit :https://eximblogs.blogspot.com/
#Customs Law Quick Bites-23
Comments