2020 (11) TMI 128 - HC - Customs

Prohibited goods or not - old and used tires which are reuseable - HELD THAT - Let Notice be issued for final disposal to the respondents returnable on 14.12.2020. The situation being identical in the matter similar interim directions are issued subject to similar conditions as referred to above. It is provided that the respondents would ensure compliance of the interim directions by the returnable date.

Summary

Issues:
1. Whether old and used tires fall under "prohibited goods"?

Analysis:
The judgment delivered by the Gujarat High Court, with Chief Justice Mr. Vikram Nath and Mr. Justice J.B. Pardiwala, addressed the issue of whether old and used tires, which are reusable, are considered "prohibited goods." The Court noted previous orders related to the matter, emphasizing the need to determine the stance of the Union of India before reaching a final decision. Despite the existence of pending cases, the Court expressed the intention to resolve the issue definitively.

The petitioner's counsel highlighted that the goods in question were located at Mundra Port and requested an interim order for their release under specific terms and conditions. Referring to a previous order, the Court outlined conditions for releasing the goods, including the assessment of reuseability by a Customs Surveyor and a commitment to sell the goods for reuse only. The Court decided to issue a notice for final disposal to the respondents, setting a returnable date and directing compliance with the interim directions.

In a proactive step, the Court instructed the Registry to notify the related Special Civil Application for joint hearing with the present writ application, indicating a comprehensive approach to resolving the issue. The judgment reflects a balanced consideration of the legal arguments presented by both parties and the need for a clear decision on the classification of old and used tires as prohibited goods, ensuring adherence to legal procedures and principles throughout the process.