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TMI Blog2018 (2) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... yres. The said consignment was examined. It was found that the run flat tyres were not in conformity with the requirement of Board's Instruction dated 30.01.2012 inasmuch as the said tyres were required to carry a security symbol with them, therefore, they were seized. Remaining goods were released but the said goods were absolutely confiscated. Against the said order, the appellant is before me. 2. Learned Counsel for the appellant in the grounds of appeal submits that as per the letter dated 30.1.2012, the run flat tyres are exempt from duty if RF is embossed on tyres and carrying the symbol ( ). Learned counsel for the appellant in the grounds of appeal submits that RF is embossed on the tyres, therefore it is not in dispute that tyres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion having the embossed mark as RF which represent run flat tyre. Only dispute is with regard to marking of symbol as per the instruction dt. 30.1.12, is not there, which instructions are reproduced hereinunder: INSTRUCTION "Subject: Implementation of The Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009 - reg. Attention is invited to CBEC instructions F.No.528/109/2011 - STO (TU) dated 29.11.2011, and 15.12.2011 on the issue of the implementation of the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order, 2009. Further reference has been received in the Board from Department of Industrial Policy and Promotion (DIPP), Ministry of Commerce, clarifying that certain Commercial vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble High Court has remanded the matter to the adjudicating authority to reconsider and to pass appropriate order. Therefore, said order does not give any conclusive result that the goods are restricted or prohibited. Therefore the said decision is of no help to Revenue. However, in the case of Jagdev Damodaran (supra), the Hon'ble High Court has considered the issue of drone which can be imported. To import the drone, the appellant is required to obtain the license and unless and until that license is there, the goods are prohibited goods. In that context, the Hon'ble High Court has observed that the goods can not be released. But in this case, there is no restriction on such goods. The only instructions are that run flat tyres, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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