2026-VIL-374-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Interpretation of S.O. 5379(E) dated 19/12/2023 on import of 2-wheeler rims - Appellants imported Motor Hubs falling under Chapter 8714 1090 and Rim falling under Chapter 87149290. The Revenue authorities contended that the import of rims is prohibited in terms of Order S.O. 5379(E) dated 19/12/2023 issued by Ministry of Heavy Industries, as the appellants are not manufacturers of the 2-wheeler vehicles - Whether the appellants, being authorized service centers of the 2-wheeler vehicle manufacturer, are eligible to import up to 24,000 units of 2-wheeler automotive wheel rims per financial year for repairs or after-sales service purposes under Para 2(3)(vi) of S.O. 5379(E) dated 19/12/2023 – HELD – The interpretation of Para 2(3)(vi) and (viii) of S.O. 5379(E) dated 19/12/2023 shows that the manufacturer is allowed to import up to 70,000 units of 2-wheeler rims per financial year towards manufacturing activity, and they are further allowed to import up to 24,000 rims for "repairs" and "after-sales services". In the normal course, most of the manufacturers of cars and 2-wheelers appoint dealers and distributors who act as their service agents for servicing of the vehicles sold by them, and the service requirements are generally taken up by such agents and not by the manufacturer directly. Therefore, the Para 2(3)(vi) would be applicable not only for the repairs and after-sales services directly by the manufacturer but also when the same is provided through their authorized agents - The affidavit and the letter submitted by the appellants established that they are duly authorized by the manufacturer for taking up servicing of branded vehicles. Hence, the appellants, being authorized service centers, are eligible to import up to 24,000 units of 2-wheeler automotive wheel rims per financial year for repairs or after-sales service purposes under Para 2(3)(vi) of S.O. 5379(E) dated 19/12/2023 - The jurisdictional authorities are directed to release the goods on provisional basis upon fulfillment of the bond and bank guarantee and other terms and conditions as specified in the impugned orders – The appeal stands disposed of
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