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TMI Blog2017 (9) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... o be released - appeal dismissed - decided against Revenue. - Appeal No. C/70043/2015-CU [SM] with C/Misc/70176/2017 - Final Order No. 70816/2017 - Dated:- 1-9-2017 - Mr. Anil Choudhary, Member ( Judicial ) Shri Rajeev Ranjan, Joint Commissioner (AR) for Appellant Shri Pratik Dawar, (Amicus-curiae) Shri Mohd. Farag Anees, Advocates, for Respondent ORDER Per: Anil Choudhary The issue in this appeal filed by the revenue is whether the Commissioner (Appeals) is justified in the case of import of old/reusable Tyres, allowing the same to be released for home consumption, subject to payment of redemption fine and penalty. 2. The brief facts of the case are that the respondent had imported Old and Used Tyres of differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue respectively? (ii) Whether an earlier erroneous order passed by the Hon'ble Tribunal could be the basis for passing the impugned order ? (iii) Whether the Hon'ble Tribunal has committed an error of Law in accepting the prayer of the respondent, on the basis of information provided by the party which misled the Hon'ble CESTAT to pass the impugned order? In the show cause notice, which was issued to the assessee 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in question is of waste pneumatic tyres falling under B-3140 of Schedule III to the rules. The record of the case shows that undisputedly, the goods imported by the applicant - petitioner are used pneumatic tyres fit for reuse. In the above backdrop reference may be made to entry B-3140 which read thus: Waste pneumatic tyres, excluding those which do not lead to resource recovery, recycling, reclamation or direct reuse. 10. Thus, a plain reading of the entry shows that the goods that are covered thereunder are waste pneumatic tyres and not used pneumatic tyres. The operations mentioned in the entry are to be done to the tyres which are waste and not second hand tyres which are to be reused. At this juncture reference may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record, inasmuch as, the applicant is suffering from severe losses on account of the demurrage etc. 18. For the foregoing reasons, the application succeeds and is, accordingly, allowed. The respondents are directed to forthwith permit assessment and clearance of the goods imported by the applicant - petitioner under Bills of Entry No.17 and 18 dated 16.03.2015 in accordance with the provisions of the Customs Act, 1962, subject to the following conditions: (i) The Customs authorities shall depute a Surveyor to check whether the tyres are reusable with or without retreading. (ii) The petitioner shall not clear any goods which are not reusable. Page 10 of 11 HC-NIC Page 10 of 11 Created On Fri Sep 01 14:34:49 IST 2017 C/CA/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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