In Brief
This case concerned the recovery of incineration costs incurred by the Customs Department for disposing of illegally imported waste oil. After finding that waste oil totaling 130-212 containers had been unlawfully imported and subsequently incinerated, the Court addressed who should bear the costs. The Court held that importers and the individuals (Managing Directors/Partners) directing their companies' affairs must reimburse the full incineration expense, even if their companies no longer exist. The Court gave a two-week grace period to six companies that had not yet paid, then authorized the Customs Department to initiate recovery proceedings under the Customs Act.
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