Finality of earlier Tribunal ruling barred any substantial question of law on imported used tyre clearance.

The appeal concerned clearance of imported old and used tyres without prior permission of the Ministry of Environment and Forest. The Tribunal had held that such permission was not required and had allowed redemption on payment of 15% of value, with corresponding reduction in penalty. Because that issue had already been decided in an earlier matter that had attained finality, the High Court found that no independent substantial question of law survived for consideration in the appeal. The appeal was therefore liable to be dismissed.

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Issues: Whether the appeal gave rise to any substantial question of law warranting interference with the Tribunal's view on clearance of old and used tyres without prior permission of the Ministry of Environment and Forest.

Analysis: The appeal challenged the Tribunal's view that permission of the Ministry of Environment and Forest was not required for clearance of the imported consignments and that the assessee was entitled to redemption on payment of 15% of value, with penalty reduced accordingly. It was noted that the Tribunal had already decided the issue in an earlier matter and that the earlier decision had attained finality. In view of that finality, no independent substantial question of law survived for consideration in the appeal.

Conclusion: No substantial question of law arose and the appeal was liable to be dismissed.

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