https://www.taxtmi.com/caselaws?id=400411 The court upheld the legitimacy of the seizure of imported goods under the Customs Act, emphasizing procedural safeguards. The classification of the goods as old rubber tires scrap or reusable tires was left for the adjudicating authority to determine. The validity of the Chartered Engineer's report was not commented on at this stage, but the petitioner's right to question it was acknowledged. The court directed testing of samples by an accredited laboratory, criticized the respondents for not cooperating, and allowed provisional release of seized goods with specific conditions. The court emphasized expediting the investigation and adjudication process without expressing any opinion on the case merits. en-us Thu, 05 Nov 2020 00:00:00 +0530 Tue, 02 Mar 2021 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400411 The court upheld the legitimacy of the seizure of imported goods under the Customs Act, emphasizing procedural safeguards. The classification of the goods as old rubber tires scrap or reusable tires was left for the adjudicating authority to determine. The validity of the Chartered Engineer's report was not commented on at this stage, but the petitioner's right to question it was acknowledged. The court directed testing of samples by an accredited laboratory, criticized the respondents for not cooperating, and allowed provisional release of seized goods with specific conditions. The court emphasized expediting the investigation and adjudication process without expressing any opinion on the case merits. Case-Laws Customs Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400411