https://www.taxtmi.com/caselaws?id=756103 CESTAT Mumbai allowed provisional release of imported tyres pending investigation. Appellants claimed tyres were for mining/off-road use while department suspected misuse as truck/bus tyres. Tribunal found no technical analysis conducted and department's apprehension based solely on one person's statement without correlation to imported goods. Court held classification must be based on technical parameters at import, not potential end-use misuse. Since no test reports established goods were prohibited and investigation remained pending, provisional release was granted subject to conditions within two weeks. Appeals were partly allowed with impugned order set aside. en-us Thu, 25 Jul 2024 00:00:00 +0530 Sat, 27 Jul 2024 08:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756103 CESTAT Mumbai allowed provisional release of imported tyres pending investigation. Appellants claimed tyres were for mining/off-road use while department suspected misuse as truck/bus tyres. Tribunal found no technical analysis conducted and department's apprehension based solely on one person's statement without correlation to imported goods. Court held classification must be based on technical parameters at import, not potential end-use misuse. Since no test reports established goods were prohibited and investigation remained pending, provisional release was granted subject to conditions within two weeks. Appeals were partly allowed with impugned order set aside. Case-Laws Customs Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756103