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2017 (8) TMI 496 - AT - CustomsConfiscation - import of old and used pipes with plastic material i.e. thermally insulated with polyurethane form - Hazardous waste - Held that: - In the reports submitted by the Chartered Engineer as well as CRCL, nowhere it has been concluded that the plastic material which has been imported by the appellant is hazardous waste. Moreover, no expert opinion has been obtained by the Revenue to substantiate the allegation that the said goods are hazardous in nature. Therefore, the observations made by the authorities below are based on the assumption and presumptions - there is no undertaking given by the appellant that they want to re-export the goods at their own. In fact there was no material to be accepted by the appellant at that stage that imported goods are hazardous goods, there is no question of undertaking by the appellant. The plastic material is hazardous waste is based only on assumption and presumptions, therefore the goods are not liable for confiscation and no redemption fine can be imposed on the appellant - appeal allowed - decided in favor of appellant.
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