https://www.taxtmi.com/highlights?id=79767 Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical analysis. Classification determined by technical parameters at import, not end-use. Prohibited goods advised against provisional release but impugned goods' prohibited nature unestablished sans test report. Customs cannot assume road transport authority's role. Provisional release ordered subject to conditions as investigation ongoing. Impugned order set aside, appeals partly allowed. en-us Sat, 27 Jul 2024 08:32:33 +0530 Sat, 27 Jul 2024 08:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79767 Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical analysis. Classification determined by technical parameters at import, not end-use. Prohibited goods advised against provisional release but impugned goods' prohibited nature unestablished sans test report. Customs cannot assume road transport authority's role. Provisional release ordered subject to conditions as investigation ongoing. Impugned order set aside, appeals partly allowed. Highlights Customs Sat, 27 Jul 2024 08:32:33 +0530 https://www.taxtmi.com/highlights?id=79767