https://www.taxtmi.com/caselaws?id=787202 Import permission for 2-wheeler automotive wheel rims under S.O. 5379(E) was read to cover goods imported for repair and after-sales servicing, while manufacturing imports remained separately governed. On the documentary record, the importers were treated as authorised by the vehicle manufacturer for servicing PRAKRITI vehicles, and the quantities imported, including live consignments, were within the permitted quota. Classification, CTH, and valuation were left open. The goods were therefore not treated as prohibited on the facts, and provisional release was directed subject to the bond, bank guarantee, and other conditions in the impugned orders, with compliance also required with earlier directions on demurrage-related relief. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787202 Import permission for 2-wheeler automotive wheel rims under S.O. 5379(E) was read to cover goods imported for repair and after-sales servicing, while manufacturing imports remained separately governed. On the documentary record, the importers were treated as authorised by the vehicle manufacturer for servicing PRAKRITI vehicles, and the quantities imported, including live consignments, were within the permitted quota. Classification, CTH, and valuation were left open. The goods were therefore not treated as prohibited on the facts, and provisional release was directed subject to the bond, bank guarantee, and other conditions in the impugned orders, with compliance also required with earlier directions on demurrage-related relief. Case-Laws Customs Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787202