TMI Blog2015 (10) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... ported goods can be used for fitting in ADV and other materials – Matter to be re-examined by Adjudicating authority in light of materials placed including valuation of goods – Therefore impugned order set aside – Matter remanded to Adjudicating authority to decide afresh – Decided partly in favour of Appellant. - Appeal No.C/12252,12253/2014-DB - Order No.A/ 10247-10248/2015 - Dated:- 18-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant: Shri Paritosh Gupta, Advocate For The Respondent: Shri Jitendra Nair, Authorised Representative. Per: P.K. Das 1. The relevant facts of the case, in brief, are that Appellant No.1 M/s Imrose Traders, a Proprietaryship Firm and Mr.Mohammed Iqbal, a Proprietor imported a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted that the used Aircraft Tyres can be used in ADV as is evident from the letter dt.16.05.2014 of M/s Indian Rubber Manufacturers Research Association (IRMRA). He also drew the attention of the Bench to the IRMRA report as reproduced in the impugned order that the imported tyres are not designed for ADV. It is implied that it may not be designed, but it can be used for ADV. He submits that the Adjudicating authority proceeded on the basis of the examination report in the case of M/s Universal Trading Company Others (supra) and in view of the decision of the Tribunal in the case of M/s Universal Trading Company Others, the instant goods may be allowed to be released. 3. On the other hand, the learned Authorised Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comments from the State Pollution Control Board or any other authority. The main contention of the Appellant is that the subject imported goods i.e. old and used Aircraft tyres can be used for fitting in Animal Driven Vehicles. The Tribunal in the case of M/s Universal Trading Company Others (supra) had also considered this issue. In our considered view, the Appellant should be given an opportunity to place the evidences in support of their contention that the imported goods can be used for fitting in ADV and other materials. The learned Advocate also made detailed submissions on the enhancement of the valuation. 6. We find that it is appropriate that the matter should be re-examined by the Adjudicating authority in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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