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2017 (9) TMI 401 - AT - CustomsRelease of confiscated goods - import of old/reusable Tyres - whether the Commissioner (Appeals) is justified in the case of import of old/reusable Tyres, allowing the same to be released for home consumption, subject to payment of redemption fine and penalty? - Held that: - the issue, herein have been decided in favor of the respondent-importer by decision of Hon’ble Allahabad High Court in the case of M/s Jibran Overseas [2015 (11) TMI 1020 - CESTAT NEW DELHI], wherein a Division Bench of this Tribunal allowed clearance of imported used old tyres on payment of redemption fine and penalty - confiscated goods allowed to be released - appeal dismissed - decided against Revenue.
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