2016 (12) TMI 1032

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..... rma ORDER Heard Sri Prateek Chandra, learned Counsel for the appellant-department and Sri Gopal Verma, learned Counsel for the respondent-assessee. This is a customs appeal filed by the department under Section 130A of the Customs Act, 1962 against the order of the Tribunal dated 05.05.2015. The questions of law referred to are hereunder:- "(i) Whether in view of the facts and circumstances o .....

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..... ssessee it was clearly indicated that the assessee was seeking clearance of goods declared as old and used tyres of different sizes. In the same show cause notice in paragraph no.4 (iv) the authority noted that the tyres can be re-used and have a minimum residual life of about 45-55% of the new tyres. The case of the department is that the tyres, which were being imported by the assessee would ha .....

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