https://www.taxtmi.com/highlights?id=102211 The distinction between prohibited and restricted imports governs whether seized goods may be provisionally released. The note explains that goods subject to licences, BIS certification, or other statutory conditions are not necessarily prohibited; the customs circular withholding provisional release applies only where goods are established as prohibited. Tyres bearing speed symbol "D" were described as outside the applicable quality-control standard, while classification as freely importable mining tyres or restricted truck and bus radial tyres remained for adjudication. It also addresses rectification, stating that material not produced at the original hearing cannot be used to review a provisional-release order through rectification. Release remains subject to stipulated conditions and does not determine classification. en-us Thu, 30 Jul 2026 08:52:44 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102211 The distinction between prohibited and restricted imports governs whether seized goods may be provisionally released. The note explains that goods subject to licences, BIS certification, or other statutory conditions are not necessarily prohibited; the customs circular withholding provisional release applies only where goods are established as prohibited. Tyres bearing speed symbol "D" were described as outside the applicable quality-control standard, while classification as freely importable mining tyres or restricted truck and bus radial tyres remained for adjudication. It also addresses rectification, stating that material not produced at the original hearing cannot be used to review a provisional-release order through rectification. Release remains subject to stipulated conditions and does not determine classification. Highlights Customs Thu, 30 Jul 2026 08:52:44 +0530 https://www.taxtmi.com/highlights?id=102211