https://www.taxtmi.com/caselaws?id=795981 Provisional release of seized imported tyres depends on whether the goods are demonstrably prohibited in their imported condition. The notes distinguish restricted goods from prohibited goods and state that a disputed tariff classification, possible future misuse, or quality-control requirements inapplicable to the tyres as imported cannot establish prohibition. They also explain that rectification cannot reopen a Tribunal decision using technical material not produced at the original hearing. Final classification remains for pending show-cause adjudication, while provisional release may proceed subject to imposed 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 Provisional release of seized imported tyres depends on whether the goods are demonstrably prohibited in their imported condition. The notes distinguish restricted goods from prohibited goods and state that a disputed tariff classification, possible future misuse, or quality-control requirements inapplicable to the tyres as imported cannot establish prohibition. They also explain that rectification cannot reopen a Tribunal decision using technical material not produced at the original hearing. Final classification remains for pending show-cause adjudication, while provisional release may proceed subject to imposed conditions. Case-Laws Customs Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795981