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        Case ID :

        2018 (2) TMI 662 - AT - Customs

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        Run-flat tyre marking requirement: absence of the prescribed symbol did not justify absolute confiscation before clearance. Imported run-flat tyres bearing the RF marking were disputed only because the prescribed symbol under the Board's Instruction dated 30.01.2012 had not ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Run-flat tyre marking requirement: absence of the prescribed symbol did not justify absolute confiscation before clearance.

                            Imported run-flat tyres bearing the RF marking were disputed only because the prescribed symbol under the Board's Instruction dated 30.01.2012 had not been affixed before clearance. The instruction was treated as requiring the symbol before release, but the importer expressed willingness to comply by affixing it. On that basis, the absence of the symbol was not considered sufficient for absolute confiscation once pre-clearance compliance was undertaken, and the matter was sent back for reconsideration of release in accordance with law.




                            Issues: Whether run flat tyres imported without the prescribed symbol could be absolutely confiscated, and whether the goods could be released after the symbol was affixed before clearance.

                            Analysis: The imported tyres were found to bear the RF marking, showing them to be run flat tyres, and the only dispute was the absence of the prescribed symbol under the Board's Instruction dated 30.01.2012. The order treated the instruction as requiring the symbol to be marked before clearance, but also noted that the importer was willing to comply by affixing the symbol. On that basis, the absence of the symbol was held not to justify absolute confiscation once compliance before clearance was undertaken.

                            Outcome: The appeal was disposed of by directing the appellant to affix the required symbol before clearance and by requiring the adjudicating authority to reconsider release of the goods in accordance with law.


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                            ActsIncome Tax
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