Revenue Department has the discretion to allow/disallow redemption of prohibited hazardous waste

Last updated: 21 December 2022

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The CESTAT upheld the Revenue Department's decision to confiscate imported 'waste oil' and impose penalties. The tribunal ruled that re-export of such prohibited hazardous waste is not permissible. The court clarified that the Revenue Department has the discretion to allow or disallow the redemption of confiscated goods, a discretion that was correctly exercised in this case.

Court :
CESTAT, New Delhi

Brief :
The CESTAT, New Delhi in M/s Ayyan Energy Resources (P) Ltd. v. Commissioner [Customs Appeal No. 567 of 2011 dated December 6, 2022] upheld the order passed by the Revenue Department confiscating the waste oil and imposing the penalty on import of the same. Held that, the re-export of imported waste oil is not allowable as it is prohibited under the Hazardous Waste (Management, Handling and Trans-boundary Movement) Rules, 2008 ("HWR").

Citation :
Customs Appeal No. 567 of 2011 dated December 6, 2022

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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