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TMI Blog2013 (3) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the appellant has to get clearance from the Ministry of Environment and Forest, GOI and if such clearance is produced the goods may be allowed to be cleared for home consumption. - Aggrieved by the order of the Commissioner (Appeals), the appellant have filed Appeal for staying the operation of the order. Revenue is aggrieved by the fact Commissioner (Appeals) did not consider the other prohibitions while order release of the goods to DTA. Held that:- Thus there are a few issues to be considered in detail before allowing release of the goods. So Tribunal do not consider it proper to pass any order for release of the goods at this stage of considering the stay petition because it will amount to deciding the appeal itself and dama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Used Tyres 12 10 7 70.00 2. Used Tyres 13 540 10 5400.00 3. Used Tyres 15 12 15 180.00 4. Used Tyres 16 668 16 10688.00 5. Used Tyres 20 54 26 1404.00 3. The goods were got inspected by a Chartered Engineer who certified that the used tyres are not reconditioned and not retreaded and stated that the year of manufacture is not available. He opined that based on visual inspection of the present status of the tyres are not scrap and waste. The Chartered Engineer stated that the useful life of the tyre is 12 years and average residual life ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r issues of prohibition under the import policy and applicability of BIS standards are not discussed by the Commissioner (Appeals). The issue of valuation appears to be not disputed by the appellants. 7. Aggrieved by the order of the Commissioner (Appeals), the importers have filed Appeal No. C/316/2011 along with a prayer for staying the operation of the order. Revenue is also aggrieved by the order and has filed Appeal No. C/3676/2011. In fact the importer is requesting that the goods may be allowed to be cleared for home consumption without getting any clearance from Ministry of Forests and Environment. 8. Revenue is aggrieved by the fact Commissioner (Appeals) did not consider the other prohibitions while order release of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arance from Delhi Pollution Control Board had come up in respect of imports made through ICD, Tuglakabad, Delhi. They produced copy of Assessment order A.O. 43/2002 dated 20-1-2012 issued by Additional Commissioner of Customs ICD, TKD, New Delhi and point out para 4 of the order recording as under : 4. Further, vide letter C. No. VIII/ICD/TKD/6AG/202/11, dated 3-1-2012 it has been intimated by Additional Commissioner (Gr. II/Tech), ICD, TKD that in view of the clarification issued by the Senior Environmental Engineer, CMC-II from Delhi Pollution Control Committee, Department of Environment, Govt. of Delhi, Delhi - 06 vide their letter DPCC/CMC-II/2011/23316 dated 2-12-2011, it has been decided to allow clearance of imported old and used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Tariff. So it is doubtful whether classification adopted for levying customs duty can be used for interpreting the scope of these Rules. So we are not able to prima facie agree with the contentions of the appellant. The view taken by Delhi Pollution Control Board is not different from this interpretation. That Board has only laid down some guidelines that can be followed for clearing the goods. The appropriate authority for laying down such guideline is the Ministry of Environment and Forest of GOI and not the Delhi Board. So we have reservations to act on the same. 16. The issue whether the BIS standard will apply for import of these goods also needs closer examination. It is the contention of the appellants that this standard will ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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