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2017 (4) TMI 1074 - AT - CustomsProhibited goods - confiscation - the import documents did not contain all the attachments to Licence No. 4019041, as endorsed by BIS, New Delhi from time to time. In respect of other brands, the appellant importer could not produce any BIS Certificate as required - Held that: - it nowhere have come in the report of the Customs Officers that such tyres are not of good quality on first check or visual examination. For these tyres, the Adjudicating Authority shall obtain a test report from a scientist of Central Institute of Road transport (CIRT) or some other lab, as acceptable to both the Revenue and the appellant, and if those tyres are found to be of acceptable quality as per the test reports so, obtained, then the Adjudicating Authority shall allow the same to be cleared for home consumption. Otherwise, the appellant will be required to re-export the same on payment of fine. So far redemption fine is concerned, the same shall be re-determined @ of 20% ADV of the tyres found not of acceptable quality as directed above, which shall be available for re-export on payment of redemption fine so determined. Matter on remand.
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