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Issues:
Imports of used tyres declared as old used worn out discarded tyres for animal driven vehicles; Confiscation of goods and penalty imposed for mis-declaration and undervaluation; Reliability of evidence based on market enquiry; Valuation of old and used tyres based on weight; Comparison with previous Tribunal decision; Lack of expert testimony in the investigation. Analysis: The judgment deals with the appeals concerning the imports of used tyres declared as old, worn out discarded tyres for animal-driven vehicles. The impugned orders confiscated the goods and imposed penalties on the appellants due to mis-declaration and undervaluation. The findings were primarily based on a market enquiry, which the appellants contested, arguing that the evidence lacked reliability. They pointed out discrepancies in the expert testimony, highlighting that the witnesses were not experts in imported second-hand tyres, raising doubts about the investigation's credibility. Regarding the valuation of the goods, the appellants argued that old and used tyres are typically sold based on weight, with no fixed price. They maintained that the declared prices in the import documents accurately reflected the actual prices paid, deserving acceptance for customs assessment. The appellants also cited a previous Tribunal decision involving similar facts and evidence, where the Tribunal had ruled in favor of the appellants due to insufficient and unreliable evidence presented by the department. The examination confirmed that the imported goods were indeed old and used automobile tyres, consistent with the declaration. The appellants contended that due to their condition, the tyres were suitable for animal-driven vehicles and similar uses. However, the witnesses relied upon by the department lacked expertise in imported tyres, casting doubt on the credibility of their testimonies. One witness even disowned a statement, while another did not appear for cross-examination, further undermining the evidence presented. Consequently, the Tribunal found that the impugned orders lacked a sound basis in evidence and were required to be set aside. In conclusion, the Tribunal set aside the impugned orders and allowed the appeals in favor of the appellants, providing them with consequential relief. The judgment emphasized the importance of credible and sufficient evidence in such cases, highlighting the need for expert testimony and reliable investigation procedures to support enforcement actions related to imports of goods like used tyres.
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