Appellant instructed to comply with tyre marking standards before clearance, highlighting importance of adherence.

The Tribunal directed the appellant to affix the required symbol on the run flat tyres before clearance, emphasizing compliance with marking standards outlined in the Board's Instruction. Registration with the Bureau of Indian Standards was deemed unnecessary if the symbol was added. The adjudicating authority was instructed to review the goods' release upon compliance, highlighting the significance of adherence to marking requirements for imported run flat tyres.

---

---

Issues:
- Confiscation of imported goods due to non-compliance with marking requirements as per Board's Instruction dated 30.01.2012 for run flat tyres.

Analysis:
1. The appellant appealed against the confiscation of goods by the authorities for non-compliance with the marking requirements of run flat tyres as per the Board's Instruction dated 30.01.2012. The appellant imported a consignment of off the road tyres and run flat tyres, with run flat tyres lacking the necessary security symbol, resulting in their seizure and confiscation while the remaining goods were released.

2. The appellant argued that the run flat tyres were exempt from duty if embossed with "RF" and carrying the required symbol, which they agreed to affix before clearance. Citing a precedent, the appellant sought the release of the goods. However, the opposing counsel maintained that strict compliance with the Board's instructions was necessary, referencing legal decisions supporting the confiscation based on non-compliance with marking requirements.

3. The Tribunal considered the submissions and noted that while the run flat tyres had the "RF" embossing, the required symbol as per the 30.01.2012 instruction was missing. Referring to the specific instructions exempting certain tyre types, including run flat tyres with the necessary marking, the Tribunal emphasized the importance of compliance with the marking standards.

4. The Tribunal highlighted a previous case where the High Court remanded a similar matter for reconsideration, indicating that the absence of the required symbol did not conclusively establish the goods as restricted or prohibited. Drawing a distinction from a drone import case, the Tribunal clarified that in this instance, compliance with marking requirements would allow for the goods' release.

5. Ultimately, the Tribunal directed the appellant to affix the required symbol on the run flat tyres before clearance, stating that registration with the Bureau of Indian Standards (BIS) would not be necessary if the symbol was added. Upon compliance, the adjudicating authority was instructed to review the issue of releasing the goods and make an appropriate decision in accordance with the law.

6. The appeal was disposed of with the above directions, emphasizing the importance of adhering to the marking standards outlined in the Board's Instruction for the clearance of imported run flat tyres.

---