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2018 (2) TMI 662 - AT - CustomsAbsolute confiscation - import of one consignment of ‘off the road tyres’ and ‘run flat tyres’ - seizure - It was found that the run flat tyres were not in conformity with the requirement of Board’s Instruction dated 30.01.2012 inasmuch as the said tyres were required to carry a security symbol with them - Held that: - it is not disputed that the tyres in question having the embossed mark as RF which represent run flat tyre - the appellant is willing to put the symbol on tyres before clearance. The appellant shall put the symbol on tyres . If symbol is put on tyres, the registration with BIS is not required, in that circumstances, the goods can not be confiscated. Therefore, the appellant is directed to put the symbol as required as per instruction dated 30.1.12, before clearance of the goods. After doing the needful, the adjusting authority shall reconsider the issue of release of goods and thereafter pass an appropriate order - appeal allowed by way of remand.
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