Court Orders Conditional Release of Imported Tyres, Citing Lack of Technical Evidence and Misclassification by Customs Authorities.

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....Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical analysis. Classification determined by technical parameters at import, not end-use. Prohibited goods advised against provisional release but impugned goods' prohibited nature unestablished sans test report. Customs cannot assume road transport authority's role. Provisional release ordered subject to conditions as investigation ongoing. Impugned order set aside, appeals partly allowed.....