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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 ..... equired, in that circumstances, the goods can not be confiscated. Therefore, the appellant is directed to put the symbol as required as per instruction dated 30.1.12, before clearance of the goods. After doing the needful, the adjusting authority shall reconsider the issue of release of goods and thereafter pass an appropriate order - appeal allowed by way of remand. - Customs Appeal No.51842 of 2017 - Final Order No.50571/2018 - Dated:- 8-2-2018 - Shri Ashok Jindal, Member ( Judicial ) None for the Appellants Shri K Poddar, DR for the Respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein the goods have been absolutely confiscated by the authorities below. The facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res were not having symbol as per the instruction dated 30.1.2012. Therefore, they were rightly confiscated. To support his contention, he relied on the decision of Hon ble Allahabad High Court in the case of CCE Vs. Aban Exim Pvt. Ltd. [2014 (308) ELT 641 (All), which has been confirmed by Hon ble Apex Court as reported in [2016 (336) ELT A 176 (SC)] . He also took support from the decision of Hon ble Kerala High Court in the case of Jagdev Damodaran Vs. Deputy Commissioner of Customs (ACC), Cochin [2017 (352) ELT 5 (Ker)] to say that the decision of the Horizon Ferro Alloys Pvt. Ltd. has been considered by Kerala High Court and after arriving at a decision that the goods are prohibited goods under section 11 of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low 80 km/h marked with speed Symbols as A (A1 to A8), B, C, D or E. (ii) Off The Road Tyres Certain types of tyres used for Off The Road (OTR) vehicles carrying Tyres Tread Code marking such as C (C1, C2), E (E1 to E4, E7), G(G1 to G4), L(L2 to L5, L3S to L5S), IND or NHS. (iii) Run Flat Tyres Tyres marked RF or similar marking and carrying the Symbol (iv) Collapsible Mini Tyres 3. Thus, other than exempted pneumatic tyres, no person shall by himself or through any person on his behalf, import, store for sale, sell or distribute imported pneumatic tyres (which include pneumatic tubes) that do not conform to the specified standards and that do not bear the BIS Standard Mark. 6. As the symbol is not th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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