2015 (12) TMI 1837 - HC - Customs

Assessment and clearance of imported goods - import of used tyres - HELD THAT - Identical issue decided in the case of KADRI ENTERPRISE A PROPRIETOR CONCERN OF GULAM RASUL GULAM MUSTUFA SHAIKH VERSUS UNION OF INDIA 2 2015 (11) TMI 677 - GUJARAT HIGH COURT where respondents are directed to forthwith permit assessment and clearance of the goods imported by the applicant - petitioner. Situation being identical, in these petitions also, similar interim directions are issued subject to similar conditions as in the said order.

Summary

Issues involved:
Import of used tyres, refusal of clearance by Customs Department based on Ministry of Environment and Forest memorandum, reliance on Surveyor's report, directions given in earlier Division Bench order, issuance of similar interim directions in current petitions.

Analysis:
The judgment by the High Court of Gujarat involves the import of used tyres by the petitioners, who claimed that the tyres were reusable and meant for reuse on the road. The petitioners relied on the report of the Surveyor of the Department to support their claim. However, the Customs Department refused clearance based on a memorandum issued by the Ministry of Environment and Forest.

In a previous case with an identical situation, a Division Bench had given specific directions. The order from the earlier case mandated that the Customs authorities should depute a Surveyor to check whether the tyres are reusable with or without retreading. Additionally, the petitioner was not allowed to clear any goods that were not reusable. Furthermore, the responsible person involved was required to file an undertaking ensuring that the imported goods would be sold in a manner that they would be reused.

Considering the similarity in the current petitions to the previous case, the High Court issued similar interim directions in the current matter, subject to the same conditions as outlined in the earlier order. The judgment also mentioned that the rule would be heard along with another Special Civil Application, and direct service was permitted in this case.

Overall, the judgment addresses the issue of import of used tyres, the refusal of clearance by the Customs Department based on environmental concerns, the reliance on the Surveyor's report, and the issuance of interim directions in line with a previous Division Bench order to ensure the proper assessment and clearance of the imported goods.