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Import of restricted item - used tyres of various sizes - ...


Used Tyres Not "Hazardous Waste": Import Allowed with Reduced Fine & Penalty u/ss 125 & 112(a.

July 11, 2017

Case Laws     Customs     AT

Import of restricted item - used tyres of various sizes - imported goods cannot be treated as "hazardous waste" - the clearance of goods shall be allowed for home consumption however on payment of redemption fine under section 125 ibid and penalty under section 112(a) ibid which is reduced to 15% and 10% of assessed value respectively.

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