https://www.taxtmi.com/caselaws?id=239679 Old and used tyres capable of use as such or after retreading are treated as restricted imports rather than absolutely prohibited goods, and BIS standards were indicated as not applying to used tyres in the same manner as new tyres. Only the unusable scrap portion may be treated as hazardous waste requiring environmental clearance, while the usable portion does not attract that treatment merely because it is old and used. Declared transaction value cannot be rejected without reliable contemporaneous evidence, and any enhancement must rest on proper valuation material. Absolute confiscation is not warranted for usable tyres; redemption fine and penalty, if imposed, should be moderated to the facts. en-us Tue, 22 Oct 2013 00:00:00 +0530 Mon, 25 May 2015 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239679 Old and used tyres capable of use as such or after retreading are treated as restricted imports rather than absolutely prohibited goods, and BIS standards were indicated as not applying to used tyres in the same manner as new tyres. Only the unusable scrap portion may be treated as hazardous waste requiring environmental clearance, while the usable portion does not attract that treatment merely because it is old and used. Declared transaction value cannot be rejected without reliable contemporaneous evidence, and any enhancement must rest on proper valuation material. Absolute confiscation is not warranted for usable tyres; redemption fine and penalty, if imposed, should be moderated to the facts. Case-Laws Customs Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239679