https://www.taxtmi.com/caselaws?id=221689 At the stay stage, the Tribunal considered only whether interim relief should be granted in appeals over import of old and used tyres. It took a prima facie view that tyres fit for re-use could attract the hazardous waste entry relied on by the Revenue, and it found the BIS applicability question required closer examination. Because releasing the goods would effectively pre-judge the appeals and any resulting harm would be difficult to reverse, the Tribunal declined release pending appeal. No pre-deposit was required for hearing, and the appeals were admitted for final hearing. en-us Thu, 02 Aug 2012 00:00:00 +0530 Mon, 25 Mar 2013 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221689 At the stay stage, the Tribunal considered only whether interim relief should be granted in appeals over import of old and used tyres. It took a prima facie view that tyres fit for re-use could attract the hazardous waste entry relied on by the Revenue, and it found the BIS applicability question required closer examination. Because releasing the goods would effectively pre-judge the appeals and any resulting harm would be difficult to reverse, the Tribunal declined release pending appeal. No pre-deposit was required for hearing, and the appeals were admitted for final hearing. Case-Laws Customs Thu, 02 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221689