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Revenue Department has discretion to allow/disallow redemption of prohibited hazardous waste
Case Law Details
- Case Name
- Ayyan Energy Resources (P) Ltd Vs Commissioner Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Ayyan Energy Resources (P) Ltd Vs Commissioner Customs (CESTAT Delhi)
Revenue Department has discretion to allow/disallow redemption of prohibited hazardous waste – CESTAT confirms Confiscation of Low Sulphur Waxy Residue being Hazardous Waste
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 t...





