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Customs - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Seeking clearance of imported goods - e-waste/hazardous waste - ...

Case Laws     Customs

April 9, 2024

Seeking clearance of imported goods - e-waste/hazardous waste - imported medical devices - The Appellate Tribunal found in favor of the appellant on all grounds. They held that the absence of a valid SCN deprived the Adjudicating Authority of jurisdiction to pass the order. Additionally, considering the evidence presented, including certification by a Chartered Engineer, the Tribunal concluded that the imported goods did not qualify as waste under the relevant rules. The certification of the goods' residual life further supported this finding.

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