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M/s. Goodwill Imports Versus Commissioner of Customs

2018 (2) TMI 662 - CESTAT NEW DELHI

Absolute 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. .....

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No. 51842 of 2017 - Final Order No. 50571 /2018 - Dated:- 8-2-2018 - Hon'ble Shri Ashok Jindal, Member ( Judicial ) None for the Appellants Shri K Poddar, DR for the Respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein the goods have been absolutely confiscated by the authorities below. The facts of the case are that the appellant imported one consignment of off the road tyres and run flat tyres and filed a Bill of Entry for clearance of the importe .....

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appeal submits that as per the letter dated 30.1.2012, the run flat tyres are exempt from duty if RF is embossed on tyres and carrying the symbol ( ). Learned counsel for the appellant in the grounds of appeal submits that RF is embossed on the tyres, therefore it is not in dispute that tyres are run flat tyres but only the symbol is not there, which he undertook to put the sticker of that symbol on the tyres before clearance. In that circumstances, it is prayed that goods in question are requi .....

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of Hon ble Allahabad High Court in the case of CCE vs. Aban Exim Pvt. Ltd. [2014 (308) ELT 641 (All), which has been confirmed by Hon ble Apex Court as reported in [2016 (336) ELT A 176 (SC)] . He also took support from the decision of Hon ble Kerala High Court in the case of Jagdev Damodaran vs. Deputy Commissioner of Customs (ACC), Cochin [2017 (352) ELT 5 (Ker)] to say that the decision of the Horizon Ferro Alloys Pvt. Ltd. has been considered by Kerala High Court and after arriving at a dec .....

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ereinunder: INSTRUCTION Subject: Implementation of The Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009 - reg. Attention is invited to CBEC instructions F.No.528/109/2011 - STO (TU) dated 29.11.2011, and 15.12.2011 on the issue of the implementation of the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order, 2009. Further reference has been received in the Board from Department of Industrial Policy and Promotion (DIPP), Ministry of Commerce, cl .....

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peed Symbols corresponding to speed below 80 km/h marked with speed Symbols as A (A1 to A8), B, C, D or E. (ii) Off The Road Tyres - Certain types of tyres used for Off The Road (OTR) vehicles carrying Tyres Tread Code marking such as C (C1, C2), E (E1 to E4, E7), G(G1 to G4), L(L2 to L5, L3S to L5S), IND or NHS. (iii) Run Flat Tyres - Tyres marked RF or similar marking and carrying the Symbol (iv) Collapsible Mini Tyres 3. Thus, other than exempted pneumatic tyres, no person shall by himself or .....

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