2005 (10) TMI 189

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..... st the order in appeal passed by the Commissioner (Appeals). 2. The appellant made an import of old used worn-out discarded tyres for animal driven vehicles. The adjudicating authority had not accepted the declaration made by the appellant and also not accepted the value of the goods. The adjudicating authority held that the tyres, which are imported by the appellant, could be used for motor ve .....

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..... o. 573-574/2002-A dated 7-11-2002 [202 (149) E.L.T. 1085 (T.)], where the Tribunal in respect of the old and used tyres discarded the experts opinion of Shri Ram Kumar Verma and Shri Surinder Singh Jadeja and set aside the orders of confiscation and also set aside the order for enhancing the value of old and used tyres. 3. The contention is that in view of the earlier decisions, the impugned ord .....

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..... vehicle. Further, we find that the Tribunal in the earlier cases relied upon by the appellant discarded same expert opinion which is relied upon by the Revenue in the present case and set aside the impugned orders. In view of the above decisions of the Tribunal, we find that impugned order is not sustainable and hence set aside. The Cross-objection filed by the Revenue, which are in support of the .....

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