https://www.taxtmi.com/caselaws?id=775404 The HC directed the respondents to conclude the pending investigation regarding the seized imported tyres, which were claimed to be exempt from BIS clearance as they were for mining use. After over eight months, with investigation reports available, the court held that the petitioner cannot be held liable for wrongful use by others and goods should not be withheld indefinitely. Show cause notices, if any, must be issued within two weeks of investigation completion. If goods are not released post-show cause, the petitioner may apply for provisional release, subject to payment of the highest duty and penalty rates and an undertaking restricting use to off-road purposes. The petition was disposed of with directions to the Deputy Commissioner of Customs to act accordingly. en-us Thu, 10 Jul 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775404 The HC directed the respondents to conclude the pending investigation regarding the seized imported tyres, which were claimed to be exempt from BIS clearance as they were for mining use. After over eight months, with investigation reports available, the court held that the petitioner cannot be held liable for wrongful use by others and goods should not be withheld indefinitely. Show cause notices, if any, must be issued within two weeks of investigation completion. If goods are not released post-show cause, the petitioner may apply for provisional release, subject to payment of the highest duty and penalty rates and an undertaking restricting use to off-road purposes. The petition was disposed of with directions to the Deputy Commissioner of Customs to act accordingly. Case-Laws Customs Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775404