Import permission for wheel rims covers servicing imports within quota, with provisional release granted on conditions.

Import permission for 2-wheeler automotive wheel rims under S.O. 5379(E) was read to cover goods imported for repair and after-sales servicing, while manufacturing imports remained separately governed. On the documentary record, the importers were treated as authorised by the vehicle manufacturer for servicing PRAKRITI vehicles, and the quantities imported, including live consignments, were within the permitted quota. Classification, CTH, and valuation were left open. The goods were therefore not treated as prohibited on the facts, and provisional release was directed subject to the bond, bank guarantee, and other conditions in the impugned orders, with compliance also required with earlier directions on demurrage-related relief.

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Issues: Whether the imported 2-wheeler automotive wheel rims were covered by the import permission under S.O. 5379(E) dated 19/12/2023 and whether the goods were entitled to provisional release.

Analysis: The permitted quota under paragraph 2(3)(vi) of the notification covers import of up to 24,000 units of 2-wheeler automotive wheel rims per financial year per 2-wheeler vehicle manufacturer for repairs or after sales service purposes, while paragraph 2(3)(viii) separately permits import for manufacturing. On the documentary material, the appellants were treated as authorised by the manufacturer for servicing PRAKRITI vehicles, and the quantity already imported together with the live consignments remained within the 24,000-unit limit. The question of classification, CTH, and valuation was left open.

Conclusion: The imported goods were not to be treated as prohibited on the facts of the case, and provisional release was directed on compliance with the bond, bank guarantee, and other conditions in the impugned orders. The authorities were also directed to act in accordance with the earlier High Court directions regarding demurrage-related relief.

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