Revenue Department has discretion to allow/disallow redemption of prohibited hazardous waste

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...