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Customs - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Classification of imported goods - plastic regrind - waste or ...

April 3, 2024

Case Laws     Customs     AT

Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of plastic waste under the Foreign Trade Policy (FTP) but finds that the lower authorities failed to provide sufficient evidence to justify the classification of the disputed goods as 'waste.' As a result, the Tribunal sets aside the decision to confiscate the goods. - The Tribunal deems the proposed destruction of goods as unlawful under the Customs Act, 1962, and orders the goods to be released to the importer.

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