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Issues:
1. Appeal against order in appeal passed by the Commissioner (Appeals) regarding import of old used worn-out discarded tyres for animal-driven vehicles. Analysis: The appellant imported old and used tyres for animal-driven vehicles, but the adjudicating authority did not accept the declaration and value of the goods. The authority believed the tyres could be used for motor vehicles after expert opinions. The appellant argued that just because some tyres could be used for motor vehicles after retreading, it did not mean misdeclaration. The appellant cited Tribunal decisions where expert opinions were discarded, leading to the orders being set aside. The appellant contended that the impugned order was not sustainable based on these precedents. The Revenue argued that the majority of the imported tyres could be used with motor vehicles after retreading, as confirmed by the proprietor and an employee of a tyre company. They maintained this stance, leading to the passing of the impugned order. However, the appellant pointed out that the statements did not mention the tyres could be used as such with motor vehicles, only after retreading. The Tribunal had previously rejected similar expert opinions relied upon by the Revenue, setting aside the orders. Based on these precedents, the Tribunal found the impugned order unsustainable and set it aside, along with disposing of the Revenue's cross-objections in the same terms.
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