In Brief
This case involved illegal imports of waste oil that the Supreme Court had previously ordered to be incinerated. The Customs Department bore the incineration costs of approximately ₹4.57 crores across multiple importer companies. The Court addressed recovery of outstanding balances from six importers who had not reimbursed their share. The Court held that recovery must be pursued from the Managing Directors/Partners who directed the illegal importation, not just the corporate entities, whether or not the companies still exist. Recovery procedures under Section 142 of the Customs Act were authorized."
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