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2015 (10) TMI 202

enhance declared value Penalty on Firm as well as on Proprietor was imposed Adjudicating authority rejected assessable value and re-determined value of imported tyres and also confiscated imported goods Held that:- Appellant contended that subject imported goods can be used for fitting in Animal Driven Vehicles Appellant should be given opportunity to place evidences in support of their contention that imported 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, .....

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Universal Trading Company & Others Vs Commissioner of Customs, Kandla by Final Order No.A/11340-11345/WZB/AHD/2013, dt.20.10.2013, allowed the appeal of the Appellant. He submits that in that case, the imported items were Used Tyres of Motor Vehicles and in the present case, the imported items are Used Aircraft Tyres and both are imported for use in the Animal Driven Vehicles (ADV). It is 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 designe .....

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ary) Rules, 2008 (in short Rules 2008 ). Commissioner (Appeals) observed that while taking into the decision of the clearance of the old and used tyres, it should be taken into concern of the State Pollution Control Board to enable them to send their comments and observations, if any, to the Ministry of Environment and Forest within a stipulated period. In the present case, we do not find any 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 consider .....

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