https://www.taxtmi.com/caselaws?id=795981 Rectification cannot reopen a Tribunal decision on new technical material that Revenue failed to produce at the original hearing; rejection of the rectification application was therefore sustained. Provisional release of seized tyres could not be denied on the basis that they were prohibited goods where the import policy treated the relevant tariff item as freely importable and the technical material did not conclusively establish prohibited classification. Classification must be determined from the goods as imported, not possible subsequent misuse or end-use. Restricted and prohibited goods are distinct, and final classification remained for adjudication. The tyres were entitled to provisional release subject to the Tribunal's conditions. en-us Thu, 23 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795981 Rectification cannot reopen a Tribunal decision on new technical material that Revenue failed to produce at the original hearing; rejection of the rectification application was therefore sustained. Provisional release of seized tyres could not be denied on the basis that they were prohibited goods where the import policy treated the relevant tariff item as freely importable and the technical material did not conclusively establish prohibited classification. Classification must be determined from the goods as imported, not possible subsequent misuse or end-use. Restricted and prohibited goods are distinct, and final classification remained for adjudication. The tyres were entitled to provisional release subject to the Tribunal's conditions. Case-Laws Customs Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795981