2024-VIL-822-CESTAT-MUM-CU
  1. Home
  2. 2024-VIL-822-CESTAT-MUM-CU

CUSTOMS CESTAT Cases

Customs - Import of tyres falling under CETH 4011 8000 - DRI intercepted and seized the consignments under the reasonable belief that the impugned tyres are in fact tyres used for truck and bus and fall under CETH 4011 2010 and hence require clearance from the competent authority and should adhere to the BIS specifications – Rejection of appellant’s request for provisional release of the goods pending investigation - whether the imported tyres can be released provisionally to the appellants pending investigation – HELD - It is settled principle of law that the classification of the goods is to be made with reference to the technical parameters of the goods in the condition in which they are imported and enduse or subsequent possible mis-use cannot be a criteria for the classification of the goods - as of now the Revenue’s allegation is not established and the investigation is in progress. Based on the import documents the impugned goods are liable to be classified under CTH 4011 8000 – While it is the discretion of the adjudicating authority whether or not to release the goods provisionally, there is a fine difference between ‘discretion’ and ‘discrimination’ - Allowing goods to be released to some importer as per the test report given by IRMRA, in the past, and denying even a provisional release to some importers and not obtaining the opinion of IRMRA certainly goes beyond the boundary of ‘discretion’ and borders upon ‘discrimination’ - In the instant case the goods are not established to be prohibited under any law. Moreover, if at all, the investigation is able to establish that the impugned goods are classifiable under CTH 4011 2010, they would at the most become restricted items the import of which may require BIS certification - the department has made no case for rejection of provisional release of the impugned goods - since the investigation is pending it will be in the interest of justice to accord provisional release subject to some conditions and restrictions - the impugned order is set aside and the appeals are partly allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

GST Video

GST Amnesty Scheme from 1st Nov
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?