In Brief
The Revenue challenged a tribunal order allowing an importer's appeals against confiscation of imported copper concentrate as hazardous waste. The Supreme Court dismissed the Revenue's appeal, holding that show-cause notices issued more than one year after importation were time-barred under Section 28 of the Customs Act, as the Revenue had not demonstrated suppression of facts to justify extended limitation. Additionally, the Court found that the technical reports from EPTRI and NMDC were not conclusive—one explicitly stated comprehensive analysis was impossible due to insufficient sample quantity. The importer's own expert analysis showed the goods were legitimate copper concentrate with acceptable lead and cadmium levels, supported by cross-examination testimony. In the absence of conclusive evidence, the Court ruled in the importer's favour.
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