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2017 (3) TMI 1018 - AT - CustomsProhibited goods - import of Pressed Distillate oil (FDO), Heavy Alckeys (RPO), calcium base grease and slack Wax - whether the imported goods are waste products or not so as to qualify as prohibited goods? - absolute confiscation - Held that: - Commissioner (A) has elaborately discussed the evidence unearthed by DRI as well as nature of the goods and the relevant test report from CRCL. He categorically concluded by giving detailed reasons that the goods in question are of hazardous nature and is in the form of waste - Once it is established that the impugned goods are in the nature of hazardous waste they become prohibited goods and hence have been rightly confiscated absolutely - penalty also upheld - appeal dismissed - decided in favor of Revenue.
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