Appellants sought provisional release of imported tyres pending ...

Imported tyres: Provisional release ordered due to lack of technical analysis. Classification based on import parameters, not end-use. Customs can't assume transport authority role.

Case Laws Customs

July 27, 2024

Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical analysis. Classification determined by technical parameters at import, not end-use. Prohibited goods advised against provisional release but impugned goods' prohibited nature unestablished sans test report. Customs cannot assume road transport authority's role. Provisional release ordered subject to conditions as investigation ongoing. Impugned order set aside, appeals partly allowed.

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Appellants sought provisional release of imported tyres pending ...

Imported tyres: Provisional release ordered due to lack of technical analysis. Classification based on import parameters, not end-use. Customs can't assume transport authority role.

Case Laws Customs

July 27, 2024

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