2026-VIL-769-BOM-CU
  1. Home
  2. 2026-VIL-769-BOM-CU

CUSTOMS High Court Cases

Customs - Classification of Pneumatic Tyres - Mining vs Truck and Bus Radial Tyres - Petitioner importers imported pneumatic tyres declared as Brand New All Steel Radial Mining Tyres classified under CTI 4011 8000, which are freely importable under Foreign Trade Policy - Revenue alleged the goods should be classified under CTI 4011 2010 (Truck and Bus Radial tyres), which is a restricted category requiring BIS compliance - Whether pneumatic tyres marked with speed symbol D corresponding to maximum speed of 65 kmph can be classified as restricted Truck and Bus Radial tyres requiring BIS certification when such tyres are expressly excluded from BIS standards IS 15636:2022 and from Quality Control Order 2009 by virtue of speed limit below 80 kmph, and whether goods can be deemed prohibited for provisional release purposes when they fall under restricted category and merely lack certification rather than being completely banned - HELD - A fundamental distinction exists between prohibited goods which are completely banned under the Customs Act and restricted goods which can be imported subject to obtaining requisite authorizations and complying with prescribed standards. Tyres marked with speed symbol D corresponding to maximum speed of 65 kmph fall outside the scope of IS 15636:2022 which only covers tyres with speed symbol F to H corresponding to speeds of 80 kmph and above - Quality Control Order 2009 expressly exempts commercial vehicle tyres identified by speed symbols A to E from mandatory BIS marking requirements. Therefore tyres with speed symbol D cannot be treated as requiring BIS compliance. The goods cannot be classified as prohibited merely because they lack certification when the applicable standard does not cover them. Since no notification under the Customs Act or any law prohibits the import of these tyres, they remain in the restricted category at most, not prohibited - The distinction between prohibited and restricted is crucial - prohibited goods cannot be released even provisionally whereas restricted goods can be released provisionally pending adjudication. Where classification itself is in dispute and established only through investigation findings rather than a conclusive notification, provisional release cannot be denied – The CESTAT had correctly directed provisional release subject to bond, bank guarantee and undertaking that goods shall not be sold for on-road use in commercial vehicles. The test reports and investigations must be conclusive before treating goods as prohibited - The Writ Petitions filed by assessees are allowed and directions are issued for provisional release of the seized goods within four weeks subject to compliance of conditions. The Writ Petition and Appeals filed by the Customs Department are dismissed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing: Closing Resolutions...
By CA 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

Security-Code
New Code?

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.

Security-Code
New Code?

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?