Revenue Department has the discretion to allow/disallow redemption of prohibited hazardous waste
Last updated: 21 December 2022
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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Bimal Jain
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