TaxTMI 
TaxTMI 
2017 (4) TMI 1074
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.... filed Bill of Entry No.2334224 dated 15/06/2013 at ICD Dadri for clearance of goods declared as New Passenger Car Radial Tyres of mixed sixes, stuffed in three containers. The goods were subject to 100% examination on first check basis with the instruction to verify make, model, type, sizes and BIS certification/requirement. The entire consignment was opened and examined on 24th June, 2013 by the Customs Officers in presence of the CHA's representative. On examination, it was found that in the aforesaid three containers goods are as per declaration, there were total 2529 nos. of tubeless tyres as per Invoice & Packing List of mixed brands like Nexen, Hankook Dunlop, Good Year, etc. of different sizes and different country of origin lik....
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....- 2.3 of the 2009, order, which provides as follows: "No person shall by himself or through any person on his behalf, manufacture, import, store for sale, sell or distribute Pneumatic Tires which do not confirm to the specified standards and which do not bear the BIS Standard Mark of the bureau on obtaining certification marks licence." 5. The Additional Commissioner by the Order-in-Original had held that no proper certificate of BIS is available for Nexen Brand and further as regards the other brands of tyres imported, observed that the appellant was found to be a Trader and not the original equipment manufacturer or an entity authorized for the fitment of tyres on vehicles and accordingly, the Additional Commissioner ordered c....
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....e Versus Achiever International reported at 2012 (286) E.L.T. 180 (Delhi). The Hon'ble High Court further observed that the Commissioner (Appeals) had missed the central aspect of Section 125 of the Customs Act, 1962, which is the discretionary element in the exercise of jurisdiction. The Hon'ble High Court further observed that in fact BIS certification was available only in respect of part of the consignment. The Commissioner (Appeals) held that some of the brands are renowned internationally. There has been no effort on the part of the Commissioner (Appeals) to segregate these brands from the rest. In such a matter and as in the present case, the imported goods which are to be utilized in motor vehicles has an important bearing on the sa....
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....pellant is permitted to clear the same for home consumption. 10. So far the tyres of other brands are concerned, it is urged by the ld. counsel for the importer/appellant that they are all good branded tyres like Hankook, Koyote, Dunlop, Good Year, etc. imported from countries of origin like China, Japan, Germany, Taiwan, Thailand, Korea, etc. The ld. Counsel for the appellant further urges that it nowhere have come in the report of the Customs Officers that such tyres are not of good quality on first check or visual examination. For these tyres, I direct that the Adjudicating Authority shall obtain a test report from a scientist of Central Institute of Road transport (CIRT) or some other lab, as acceptable to both the Revenue and the ap....