https://www.taxtmi.com/caselaws?id=95610 Used rubber tyres imported for retreading were treated as second-hand goods, and the import policy barred their clearance under Open General Licence absent a specific licence. The argument that the tyres should be regarded as raw material did not override that policy restriction, so confiscation under the Customs Act was upheld. On redemption fine and penalty, the adjudicating authority was directed to reconsider the amounts after revaluation and to take into account evidence of past clearance practice under Open General Licence. en-us Mon, 27 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95610 Used rubber tyres imported for retreading were treated as second-hand goods, and the import policy barred their clearance under Open General Licence absent a specific licence. The argument that the tyres should be regarded as raw material did not override that policy restriction, so confiscation under the Customs Act was upheld. On redemption fine and penalty, the adjudicating authority was directed to reconsider the amounts after revaluation and to take into account evidence of past clearance practice under Open General Licence. Case-Laws Customs Mon, 27 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95610