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2018 (7) TMI 1801 - AT - CustomsRequirement of permission of MOEF - Hazardous Waste - imported 'Old and Used Tyres' - restricted item - Confiscation - penalties - Held that:- Hon’ble High Court in the case of COMMISSIONER OF CUSTOMS NOIDA VERSUS M/S JIBRAN OVERSEAS [2016 (12) TMI 1032 - ALLAHABAD HIGH COURT] held that the Tribunal’s finding that the imported old and used tyres which are capable of being used was not hit by the mischief of hazardous waste and would not be defined as hazardous waste and, therefore, their importer did not require the permission of MOEF - appeal allowed - decided in favor of appellant.
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