Investigation on Seized Imported Tyres Must Conclude Quickly Under Customs Rules Section 28

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....The HC directed the respondents to conclude the pending investigation regarding the seized imported tyres, which were claimed to be exempt from BIS clearance as they were intended for mining use. The court held that prolonged seizure solely on the basis of ongoing investigation was unjustified, especially as over eight months had elapsed and relevant reports were available. The petitioner was not liable for any wrongful use of the tyres by third parties. The respondents must issue any show cause notice within two weeks of concluding the investigation or reinvestigation. Should the goods not be released post-investigation or show cause, the petitioner may seek provisional release subject to undertaking payment of the highest duty and penalty.........