TaxTMI 
TaxTMI 
2026 (2) TMI 1350
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.... Ahmed, Authorized Representative ORDER PER R. MURALIDHAR : The Learned Senior Counsel submits that the issue pertains to the live consignment imported in November/December 2025 and the goods are still lying in docks. Considering the same, we allow the Early Hearing Petitions. With the consent of both sides, the appeals themselves have been taken up for disposal. 2. The appellants have imported Motor Hubs falling under Chapter 8714 1090 and Rim falling under Chapter 87149290. On the ground that import of rims are prohibited in terms of Order S. O. 5379(E) dated 19/12/2023 issued by Ministry of Heavy Industries. The Revenue has taken the stand that in terms of Para 2(3)(vi) of this S.O. dated 19.12.2023, 24,000 units of two wheel....
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....nt is incurring huge demurrage charges on a daily basis and the consignments are in the docks since November and December 2025. 4. The learned AR appearing on behalf of the Revenue submits that when questions were posed to the officials of the appellants, they have answered that they are only traders. They have not submitted any document to the effect that they were manufacturers. As per Para 2(3) (vi) of the S.O. dated 19/12/2023, the rims can be imported only by the vehicle manufacturers for undertaking repairs and for taking up after sales service. Therefore, he justifies the rejection of the appellant's request towards provisional release of live consignments. 5. We have heard both sides and have gone through the documentary evide....
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.... the appellants would invite the prohibition clauses per se on account of they being service providers. 8. The affidavit filed by the manufacturer is reproduced below:- 9. The letter submitted to Deputy Commissioner by the appellants are reproduced below:- 10. A careful reading of the above documents show that both the appellants are duly authorized by the manufacturer of PRAKRITI vehicles, for taking up servicing of their branded vehicles. 11. There is also another controversy about the classification of goods as "rim". The Learned Senior counsel has shown us the sample of one Motor Hub wherein rim is dispensed with. Therefore, the appellant claims that they are rims but hubs. However, we are not inclined to go into this issue ....
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....red. He submits that this was not considered by the lower authorities while passing the impugned orders. We direct the concerned authorities to follow the directions as given by the Hon'ble High Court. 16. The appeals stand disposed off thus. (Dictated and pronounced in the open court.) ============= Document 1 NO MOUMANI -MUKHERJE HUMANOTRY * SL NO 9/26.0,25.02.2026 Annessi à ' 134 EXPIRY DATE 18/00/30 Before the Hon'ble Customs, Excise and Service Tax Appellate Tribunal, OF Kolkata Appeal No. C/75121 Of 2026 & C/75122 Of 2026 & Appeal No. C/75123 Of 2026 IN THE MATTER OF: Baba Baidh Nath Trading Company V. Principal Commissioner of Customs (Port), West Bengal -AND- International Trading Company V. P....
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....d imports on record. NOTA KOLKATA S. M. HASSAN Regn. No. 13789/18 . \That the statements above are true to my knowledge and belief. · OF INDIA .V DEPONENT Dipak Gyla ATTESTED S. M HASSAN NOTARY Regn, No. 13789/18 High Court, Calcutta KONDIS - 700 001 GOYAjusti Suple. Identified by me NOTARY Advocate MOUMANI MUKHERJEE NOTARY REGN NO 552455/2025 EXPIRY DATE 18/04/30 before me en Identificazima ww the ld. Advocate Mouman NO MOUMANI MUKHERJEE High Co NOTARY flaut af Indis Reg. No- Expiry 7 OF NDIA Houmani Hutchenje GOVT . 2 5 FEB 2026 7 5 FER 2076 Document 2 Big Bull Trader Pvt. Ltd. 10 20, Round Tank Lane, Shanti Niketan Apartment Howrah - 711101 Ph. No. : 033 4604 7895 E : bigbul....