Commissioner Of Customs vs M/S. Atul Automations Pvt Ltd.

The Supreme Court addressed the legality of importing Multi-Function Devices (MFDs) under the Foreign Trade (Development and Regulation) Act, 1992 and the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016. The Court held that the MFDs constituted 'other wastes' under Rule 3(1)(23) of the Waste Management Rules, affirming the High Court's decision that the absence of necessary authorisation rendered the imports illegal. The Court ruled that the redemption fine under Section 125 of the Customs Act was improperly applied, emphasizing that prior illegal imports do not establish a legal right for future relief.