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    <title>2020 (11) TMI 128 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court, with Chief Justice Mr. Vikram Nath and Mr. Justice J.B. Pardiwala, addressed whether old and used tires, deemed reusable, are considered &quot;prohibited goods.&quot; The Court outlined conditions for releasing the goods, including assessment by a Customs Surveyor and sale for reuse only. It issued a notice for final disposal, setting a returnable date and directing compliance with interim directions. The judgment reflects a balanced consideration of legal arguments and emphasizes the need for a clear decision on the classification of such tires, ensuring adherence to legal procedures.</description>
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    <pubDate>Fri, 23 Oct 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=400373</link>
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