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A: ECONOMIC RECOVERY AND GST COLLECTIONS

Module wise new functionalities deployed on the GST Portal for taxpayers

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Confiscation of imported goods - lubricant oil open gear - hazardous waste...

Customs
3-11-2021

Confiscation of imported goods - lubricant oil open gear - hazardous waste liable to confiscation or not - Redemption of the goods against the redemption fine is the option given to the importer/ exporter and it is his choice whether to avail of that option. If the goods are to be re- exported as per Rule 17 (2) of Hazardous Waste Rules, 2008, then such an action could not have been justified, as importer can very well chose not to pay the redemption fine. The approach of the adjudicating authority cannot be upheld in any manner. - Tri

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