TaxTMI 
TaxTMI 
2026 (7) TMI 1867
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....Of 2025 With Interim Application (L) No. 38981 Of 2024, Custom Appeal (L) No. 38143 Of 2024 With Interim Application (L) No. 39073 Of 2024, Custom Appeal No. 11 Of 2025 With Interim Application (L) No. 38983 Of 2024, Custom Appeal No. 12 Of 2025 With Interim Application (L) No. 38988 Of 2024., Writ Petition No. 2726 Of 2025, Writ Petition No. 2731 Of 2025, Writ Petition No. 2728 Of 2025, Writ Petition No. 2727 Of 2025, Writ Petition No. 2729 Of 2025. Mr. Anil Singh, Addl. Solicitor General with Mr. Jitendra Mishra, Ms. Sangeeta Yadav, Mr. Satyaprakash Sharma, Mr. Ashutosh Mishra and Mr. Rupesh Dube, Advocates for the appellant in all Customs Appeals and Petitioner in WP Nos.1556/2026 and respondent nos.7 and 8 in WP 2727/2025, 2728/2025, 2727/2025, 2729/2025, 2031/2025 and WP 2730/2025. Ms. Megha Gupta with Ms. Lovanita Chitayala and Ms. Pranjali Khemnar i/b Hedgehog and Fox LLP for respondent nos.5 and 6 in WP 1556/2026 and for respondents in CUAPPL 38143/2024 and CUAPPL 11/2025. Mr. Sriram Sridharan with Mr. Dhananjay Sethuraj and P. Baxi i/b Sriram Sridharan, Advocate for the petitioner in WP Nos.2726/2025, 2728/2025, 2727/2025, 2729/2025, 2730/2023 and 2731/2025 and fo....
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....Customs is concerned, and there is one Writ Petition filed by the Commissioner of Customs (WP No.1556/2026) for the sake of convenience, we would refer to the facts and grounds as set out in the said Writ Petition. 3. Before we proceed to appreciate the rival claims, it is necessary to set out the brief background and the existing statutory scheme for classifying different type of goods and the provisions thereof. The Customs Tariff Act, 1975 is the statute holding the field governing the law relating to custom duties, and the rates at which the duties of customs shall be levied under the Customs Act, 1962 are specified in the First and Second Schedules, and Chapter 40 deals with "Rubber and articles thereof" and Tariff Heading 4011 pertain to "New Pneumatic Tyres of Rubber" under which various subject items are covered including Radial Tyres, Tyres used on buses or lorries etc. Dependent upon the use of the tyres, the goods are classified as tyres used in Aircrafts, Motor-cycles, Motor-scooters, Bicycles etc. Tariff Entry 40118000 with rate of duty at 10%, with which we are concerned, reads thus:- "of a kind use on construction, mining or industrial handling vehicle....
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....ctured in India for export; and (b) pneumatic tyres imported by Original Equipment Manufacturers (OEM) and/their authorised companies for fitment on vehicles or after-sales meant for exports. The Schedule appended to the said Order 2009 classified the tyres and assigned its conformation with the prescribed IS standards and it read thus:- 1. Automative vehicles - Pneumatic tyres for two and three wheeled motor vehicles - specifications. IS 15627 2. Automative vehicles-Pneumatic tyres for passenger Car vehicles-Diagonal and radial Ply-Specification IS 15633 3. Automative vehicles-Pneumatic Tyres for commercial vehicles - Diagonal and radial ply Specification IS 15636 4. Automotive vehicles - Tubes for Pneumatic Tyres - Specification IS 13098 7. The Office Memorandum issued on 13/12/2011, excluded the following type of tyres from the Order 2009 (i) Commercial Vehicle Tyres-Certain Types of tyres identified by Speed Symbols corresponding to speed below 80 km/h marked with Speed Symbols as A (A1 to A8), B, C, D or E. (ii) Off the Road Tyres - The specific type of tyres used for Off The Road (OTR) vehicles carrying Tyre Tread Code marking s....
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.... issued in this regard, but no such compliance is warranted when the goods are free. The Foreign Trade Policy of 2023 by clause 2.1 has clarified as below:- 2.1 Policy regarding import/Exports of Goods (a) Exports and Imports shall be 'Free' except when regulated by way of 'Prohibition', 'Restriction' or Exclusive trading through State Trading Enterprises (STEs)' as laid down in Indian Trade Classification (Harmonized System) [ITC (HS)] of Exports and Imports. The list of 'Prohibited', 'Restricted', and STE items can be viewed under 'Regulatory Updates' at https://dgft.gov.in. (b) Further, there are some items which are 'Free' for import/export, but subject to conditions stipulated in other Acts or in law for the time being in force. 11. Applying the import policy to new pneumatic tyres of rubber, restrictions were imposed on certain goods including Radial tyres used on buses or lorries, and this restriction necessarily contemplate its conformation to Indian Standard with reference to the speed limits. However, some of the goods under the said category did not contain any restrictions, and this included those falling in Tariff Entry 40118000 and covere....
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.... the tyre can sustain, to be expressed by speed symbol given in Table-3 and this contemplated speed from 80 km/h to 120 km/h with the speed symbol F to H. The Indian Standards specify that the tyres shall be permanently and legibly marked on both sidewalls in case of symmetrical tyres and atleast on the outer sidewall in case of asymmetrical tyre, and in respect of speed symbol, an indication of the tyre's normal speed symbol, in form of the symbol set out in clause 3.28 is to be marked. The BIS 2022 with regards to the Pneumatic tyres, revised the standards based on the international standards, including the Truck and Bus tyres with varying tyre capabilities and laboratory test methods as well as the new pneumatic tyres for vehicles other than passenger cars. Thus, IS 15636:2022, which specified the general, dimensional and performance requirements of new pneumatic tyres designed primarily, but not only for vehicles as defined in IS 14272:2011 but it specifically clarified that it do not apply to tyre types, identified by speed symbols corresponding to speed below 80 km/h. As per IS 15636:2022, the speed symbol indicated by a symbol at which the tyre can carry load indica....
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.... one of the importer, Pioneer Trading Corporation sent a sample of goods to Indian Rubber Manufacturers Research Association (IRMRA) for testing purpose as it is an Authority, which undertakes testing of tyres as per Bureau of Indian Standards, and it ensure that rubber products, including tyres, meet the quality standards set up by the Ministry of Commerce and Industry. The IRMRA vide test report dated 10/9/2020 certified that the 'intended for use of subject goods was mining application' and the remark in the column read as below :- "From the observed markings, the "Intended for use" of submitted tyre 10.00R20 1491/146D 18 PR BRAVIA MA GOLD TUBETYPE, REGROOVABLE is Mining applications." Once again, in the year 2021, when Pioneer Trading Corporation forwarded the samples, a report was received from IRMRA on 4/3/2021 which confirmed that the tyres are suitable for mining applications. 16. Till the year 2022, the assessees successfully imported the subject goods with different Bills of Entry, with the goods classified under CTI 40118000. In the year 2022, the consignments of the very same tyres, identical in size, Construction ply rating (18PR), speed category '....
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....ty to ignore the speed mark embossed on the sidewalls of the tyres and evaluate the goods on the basis of the specified assumptions and parameters. 18. On the goods being seized, an application for provisional release under Section 110A of the Customs Act, 1962 was preferred by all the six assessees/importers, and it continued to harp on its demand for provisional release, but it did not yield any result. In reference to the said request, the DRI communicated with the Commissioner of Customs, Nhava Sheva that the imported consignments which were seized, reveal that the assessees were getting embossed "D" mark, mining symbol and other marking to circumvent the policy restrictions imposed on the import of TBR tyres, and with regard to the request for release, it was decided that at the stage of investigation, NOC for provisional release of consignments cannot be granted because the investigation, so far revealed that the goods were imported by way of misdeclaration, and in violation of the policy restriction and more particularly, when there was a requirement of BIS Certification for import of such tyres in India. 19. It is worth to note that the consignments of the assessees w....
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....ithout application of mind and the import documents as well as Bills of Entry confirmed that the goods are Off the road/Mining tyres covered under HSN Code 40118000, and it was specifically contended that the Department of International Policy and Promotion had issued an Office Memorandum (OM) on 13/12/2011, exempting certain types of tyres from mandatory BIS registration which included Off The Road (OTR tyres) as well as such type of tyres corresponding to speed below 80 km/h with speed symbol 'A to E', and the said classification was further subsumed by the Ministry of Finance in its Circular dated 30/1/2012. Before the Appellate Authority, the assessees adopted a specific stand that the goods imported by them are covered by the said OM and Circular, which exempted them from mandatory BIS registration, and therefore, there was no question of mis-classifying the said goods. The Appellate Authority considered the provisions contained in Section 110A of the Customs Act, 1962, pertaining to provisional release, but reliance was placed upon clause (2) of the Circular dated 16/8/2017, which prescribed that provisional release shall not be allowed in respect of 'Prohibited' goods und....
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....ed; (ii) The importer shall also furnish a bank guarantee equivalent to five percent of the value of the goods; (iii) The importer shall furnish an undertaking that the goods shall not be sold to the dealers or the end-users who sell/use the tyres for vehicles plying on the road i.e. trucks, buses etc. The aforesaid conclusion is reached by CESTAT on the basis of a detailed analysis of the rival submissions advanced, with the contention of the appellants being that the tyres of a kind used in Mining and other Off-road purposes, whereas the Department apprehended that the tyres are being misused as Trucks and Bus Tyres. 22. The CESTAT specifically rendered a finding as below :- "We find that the impugned goods are not subjected to any tests/analysis by any authority having technical competence. The apprehension of the department is on the basis of a statement, of Shri Pannalal Choudhary, who looks after maintenance of trucks belonging to M/s.Vikas Road Carriers Ltd, stating that these tyres are being used for trucks and buses. However, we find that no corelation has been made to identify the tyres imported by the appellants and the subsequent misuse,....
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.... no stay granted in the proceedings filed by the Commissioner of Customs, the order dated 25/7/2024 is not complied, despite lapse of more than six months. Alleging that the non-implementation of the order is a clear defiance of the order of the Tribunal and despite the repeated request being made to ensure compliance of the terms of the order dated 25/7/2024 since there was a failure on part of the respondents to release the subject goods, six Writ Petitions are instituted by the assessees. 25. At this stage, it would also be necessary for us to refer to the orders passed by this Court in the proceedings and on 24/10/2024, while hearing the Writ Petition filed by the Commissioner of Customs, it was noted that the Tribunal on 29/8/2024 had dismissed the Miscellaneous Application filed by the Department which was also impugned in the said Writ Petition and it was recorded that during the course of hearing of the original Appeal, the Bench had asked the authorised representative of the Department as to why tests are not conducted in respect of impugned consignments and he replied that no such test reports are available. However, during the hearing of the Rectification Applicati....
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....nt was also made before the Court that the Department will institute Custom Appeals against the Tribunal's order dated 25/7/2024 and pursuant thereto, six Appeals are instituted by the Commissioner of Customs which are tagged along with the Writ Petition filed by it. 29. One important development which necessitate its mention at this stage, is the order dated 18/3/2025 when the Writ Petition filed by the Commissioner of Customs was under consideration. The counsel for the Customs Department specifically contended that a significant share of imports by the Assessees pertained to a distinct model of tyres and the samples of the above tyres were drawn and collected by DRI and was currently with IRMRA. Noting that the tyres identified by speed symbols corresponding to speed below 80 km/h are excluded from the scope of IS 15636:2022 and when the assessee claimed that the tyres in question are marked with speed symbol 'D' corresponding to speed less than 65 km/hr and therefore, the IS 2022 is not applicable which has defined "special use tyres". 30. Making reference to the IS 15632:2022 where no tests are specified for the special use tyres, the Division Bench noted thus :- ....
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.... the markings (Speed Symbol D) available on the sidewall of the tires, the tires were classified as "Special Use Tires. 3.2 The suitability of the subject tires for "Normal on Road Highways applications" was declared based on the specific test carried out as per IS 15636:2022, irrespective of the speed symbol marked on Tire as per the customer's request. 3.3 In the absence of clear & specific guidelines and criteria for the classification of tires as use Tires" or "Normal Road Use Tires" either on the basis of specific performance testing such as endurance test, load-speed performance, plunger etc. or on the basis of Tread Pattern Test, Tread Depth Test and Sidewall Thickness Test, laboratory not in position to state or determine whether the tires are "Special - use Tires" or "Normal Road Use Tires. 3.4 It is also worthwhile to mention here that the subject matter is under the discussion in TED7 (AUTOMOTIVE TYRES, TUBES AND RIMS SECTIONAL COMMITTEE) of BIS which is an apex national standardization body. 32. Learned Senior Counsel Mr. Anil Singh along with Mr. Mishra representing the Petitioners/the Appellants, Commissioner of Customs, while mounting a ....
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....d to be used in trucks for transportation of the goods. It is also alleged that the assesses changed the customs documents like commercial invoices, Bill of Lading etc, when they came to know about the DRI investigation. Further, some e-mails have been recovered during the course of investigation, wherein the assessees have claimed damages from the Chinese manufacturer in respect of the tyres of some model (imported as mining tyres with maximum speed of 65 km/h), showing the speed in 'J' category. 33. Inviting our attention to the financial implications, Mr. Singh would urge that in view of the policy restrictions by DGFT, in 2019 the import of TBR tyres was worth Rs.365 crores, whereas the import of mining tyres was worth Rs.15 crores approximately. However, after the policy restrictions, the import of TBR tyres showed significant decline to Rs.162 crores in 2020 Rs.104 crores in 2021 Rs.70 crores in 2022 and Rs.18 crores in 2023. On the other hand, there is a stark increase in the import of Mining tyres and from Rs.39 crores in 2020, it has enhanced to Rs.98 crores in 2021 Rs.182 crores in 2022 and Rs.491 crores in 2023. According to Mr.Singh, the claim of the assessees tha....
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....d use of tyres as 'Mining application'. Further, according to Mr. Sridharan, in the year 2022, when identical goods of those which form part of the present consignment were detained by CIU on a suspicion of misclassification, the samples were forwarded by the Department to IRMRA and the test reports, once again confirmed that the tyres were intended for mining/off-the-road use and the Department granted clearance. According to Mr. Sridharan, the subject goods fulfill the testing parameters laid down under the UN standards and they are classifiable as Off-the-road tyres/Mining tyres and by relying upon the parameters set by the Bureau of Indian Standards (BIS), he has invoked IS 15636:2022 dealing with automotive vehicles-pneumatic tyres for commercial vehicles, and according to him, the said standards cover tyres which correspond the speed above 80 km/h and they are not applicable to the subject goods, which are declared to have speed not exceeding 65 km/ph. He would invoke the clauses of the UN Standards, prescribed for classification as professional Off-road tyres and, according to him, the subject goods fulfill all the relevant criteria, which establish that they are of....
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....her assessees in the years 2025 and 2026, but in respect of the assessees, who are before the Court, the said benefit is denied and this is despite the fact that the CESTAT has granted provisional release of the goods, based on the fulfillment of certain conditions and the conditions have been fulfilled. By way of an additional affidavit, the Petitioners (6 Assessees) have placed the details of the Bills of Entry to whom the Customs Department has granted clearance, and as it is evident from the Bills of Entry, the goods of the same description falling under the same classification have been allowed clearance without any objection at Mundra Port and, therefore, the question is raised as to how can there be a discrimination in respect of the same subject goods at different Ports. According to the learned counsel, the reliance upon the decision in the case of Raj Grow Impex LLP (supra) is wholly misplaced and he has placed before us the distinguishing factors to distinguish the ratio flowing from the said decision, when it was noted that the imports were made in violation of the prescribed quantitative restrictions which defeated the very object of the policy and pose serious a....
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.... compliance of the conditions, subject to which the provisional release is granted. 36. In the wake of the power being conferred by Section 14 of the Bureau of Indian Standards Act, 1986 the Central Government/Ministry of Commerce and Industry, after consulting the bureau, declared the 'Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009, which prohibit manufacture, sell, distribution, etc. of Pneumatic Tyres which did not conform to the specified standard and did not bear the standard mark of the bureau on obtaining certification marks license. However, this prohibition did not apply to Pneumatic tyres manufactured in India for export or pneumatic tyres imported by Original Equipment Manufacturers (OEM) and/or their authorised companies for fitment on vehicles meant for export. The said order prescribe standards for different type of pneumatic tyres and IS 15636 was made applicable to 'pneumatic tyres for commercial vehicles - diagonal and radial ply specification'. Based upon the aforesaid directives, it is the submission of the assessee that the QCO, 2009 excluded commercial vehicle tyres which are identified by speed symbols and symbol 'D' is....
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....ort products as notified by DGFT are exempted from domestic standards/quality specifications. DGFT, through a Notification is empowered to impose restrictions on export and import which is necessary for various purposes including protection of public morals, human, animal or plant life or health etc. Any goods/services, the export or import of which is 'restricted' may be exported or imported only in accordance with an authorization/permission or in accordance with the procedure prescribed in the Notification/public notice issued in this regard. The Foreign Trade Policy (FTP) declare from time to time, has categorized the goods as 'Free' when they can enter without licence or 'Restricted' when the goods require a specific import licence or prior approval from the designated authorities including Bureau of Indian Standards (BIS). Prohibited goods are the goods, import or export of which is subject to any prohibition under the Customs Act, 1962 or any other law for the time being in force and the regime for prohibited goods is specifically set out under Chapter IV of the Customs Act, where the Central Government is empowered to prohibit either absolutely or subject to such c....
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....d 02/04/2024, it directed IRMRA to ignore the speed marking embossed on the side walls of the tyres and to evaluate the goods on specified assumptions and parameters. We have perused the said reports and we find that when DRI forwarded the request letter, it required the following tests to be carried out :- "i) Evaluation of tyres for speed Index K category; ii) Evaluation of tyres for PR rating 18; iii) Evaluation of tyres for Rim size; iv) Evaluation of tyres for load capacity/index of the tyre and v) Whether the samples qualify on the other standards required for BIS 15636 : 2022?" It also requested for report on suitability for its use on road in excess of speed category 80 km/h. The IRMRA in its report specifically opined thus :- "Assumptions made during evaluation: Though the said sample with speed category D ( 65 kmph max.) is out of scope of IS 15636:2022, following assumptions made during evaluation as per specific request to judge the suitability for use on road in excess of speed category of 80 kmph" The tests were carried out and the following report was delivered :- "A) From the test fi....
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....assessees for release of their goods from the consignment detained on the ground that the goods imported are Truck and Bus Radial (TBR) tyres instead of mining/off-road tyres as declared in the bill of entry. The seizure of the goods was premised in the background that the investigation conducted revealed that mark 'D' was embossed on the goods to circumvent the policy restrictions. The provisional release of the goods was refused by the DRI on the ground of mis-declaration and violation of policy restrictions and also on the ground of the goods not being compliant with the BIS certificate. The goods belonging to the assessee were detained at two Ports. 43. The order in-original passed by the Commissioner, in relation to all the six assessees is based upon a Circular of the Customs Department dated 16/08/2017 issued under Section 110-A of the Customs Act, where the provisional release is not allowed in case of goods prohibited under the Customs Act, 1962 or any other Act for the time being in force. Reliance was placed on the decision of the Madras High Court, where it is held that sufficient discretion is vested in the Adjudicating Authority to deny provisional release of....
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....ign/pattern is a complex integration of multiple structural elements including tread blocks, ribs, grooves, and sipes, each of these elements contributes uniquely to the tire's performance characteristics. The design of these elements, i.e. geometry, orientation and spacing is based on the intended application of the tire to ensure optimal performance. The tread pattern design is highly proprietary and solely under the purview of the tire manufacturer. 2.1.2 As per the requirements laid down in IS 15636: 2022 (Automotive vehicles Pneumatic tyres for commercial vehicles - Diagonal and radial ply), as per clause no. 3.1.1.c.2 Special Use Tire, (e.g. Tire for mixed use (both on and off the road) and/or restricted speed such as Mining & logging (Table 10), Military application including sand cum highway and sand applications (Table 23-27)) requirements are well covered corresponding to the max. speed category symbol in Table 10 (Mining & logging) and Table 24 (Military Sand cum Highway) of IS 15636:2022. 2.1.3 However, it is evident from the list of Tires under Special category of use in IS 15636:2022, the standard does not suggest or restrict any specific tread patte....
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..... or on the basis of Tread Pattern Test, Tread Depth Test and Sidewall Thickness Test, laboratory not in position to state or determine whether the tires are "Special - use Tires" or "Normal Road Use Tires." 46. From the aforesaid report, it can, therefore, be observed that the subject goods are not yet established to be 'prohibited' goods and the guidelines dated 16/08/2017 for provisional release of seized imported goods, pending adjudication under Section 110A of the Customs Act, issued by the Ministry of Finance has prohibited the provisional release only when the goods are 'Prohibited' under the Customs Act, 1962. The facts before us would reveal that pursuant to the intelligence received that the assessees are engaged in the import of TBR tyres from China, which are classifiable under CTI 40112010, but by mis-declaring them as 'mining tyres', which can be used for construction/mining, they are evading the customs duty and circumventing the policy restrictions imposed by the DGFT, searches were conducted at the office and godown premises of the assessee. The DRI alleged that the assessees used to get mining symbol (person with shovel) 'D' mark evidencing speed category of t....
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....Department that the goods become prohibited because it contemplate obtaining of DGFT license and BIS certification and since, the goods were not compliant with the two stipulations, they become prohibited, is not a stand which appeal to us at all. The DGFT license, as contemplated, is required only beyond category 'D' and since, the goods of the assessee do not warrant compliance with the BIS certification and also do not warrant DGFT license, in our view, in no case, they can be classified as prohibited goods, as under the Customs Act, the import of some goods, which is completely banned, are 'prohibited' goods, but the goods which can be permitted to be imported, subject to the statutory compliance like obtaining DGFT license or some obligations to be adhered to like securing the Bureau of Indian Standards certificate, in our view, can never be classified as 'prohibited' goods. In Commissioner of Customs Vs. Atul Automation Pvt. Ltd. (supra), the Apex Court had drawn this distinction, with reference to the provision of the Foreign Trade Act, and while applying the Foreign Trade (Regulations) Rules, 1993 provided confiscation, for contravention of the Act, Rules or Orders there....
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....s noted that watermelon seeds are 'restricted' goods, but they cannot be treated as 'prohibited' goods, in absence of any permission/authorisation for the DGFT, provisional release was assured. 50. Mr. Singh, the learned ASG, would rely upon the decision of Union of India Vs. Raj Grow Impex LLP (supra), but we have perused the said decision carefully to find that it involved import of certain beans, peas and pulses. The assessee filed ten bills of entry for clearance of yellow peas, imported under the cover of interim order passed by the Rajasthan High Court and he got released 7,500 MTs of goods, but the remaining were not released. He, therefore, approached the High Court, seeking issuance of mandamus and the interim order came to be passed. The factual aspects involved in the matter would reveal that by notification issued under Section 3 of the Foreign Trade (Development and Regulation) Act, 1992, the Central Government notified the import policy under ITC (HS), 2017 Schedule I under which Exim Code 07136000 Pigeon Peas were restricted. However, as per the revised policy, the condition imposed reads thus :- "Import of Pigeon Peas (Cajanus Cajan)/Toor Dal shall be....
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....he goods and, therefore, we find that the Court reached a conclusion that since it was not permissible to import the goods beyond particular quantity, they become prohibited goods and, therefore, the case is clearly distinguishable. 51. Mr. Sriram Sridharan has placed reliance upon the order passed by the learned Single Judge of Calcutta High Court in the case of Adishwar Impex Pvt. Ltd. Vs. Principal Commissioner of Customs & Ors. (WPO No.257 of 2025 decided on 10/07/2025) which involve import of pneumatic tyres under HSN Code 40118000. On reading of the said order, we find that the issue before the learned Single Judge is exactly the same as before us, as writ petition was filed for a direction to the respondents to release the goods covered under the two bills of entry, the petitioner being engaged in the business of import of tyres for the vehicles used in the mining and excavation area as well as for normal road, the import of which was regulated by QC Order, 2009. As per the petitioner, having regard to the BIS clearance exemption vide CBEC instruction dated 30/01/2002 issued under the Control Order, certain off-road tyres were not covered by the Control Order and the tyre....
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....der passed by the CESTAT on ROM Application, in our view, do not have any merit, as we find that the Tribunal was perfectly justified in rejecting the said Application by observing that the relevant material in form of the report of IRMRA was not made available to it when the appeals filed by the appellants were decided on 25/07/2024 and there was no reason for reviewing the said order. This Court also took serious cognizance of the fact that the report, though available, was not presented before the CESTAT, but subsequently it is revealed that the entire report of all the samples that have forwarded, was not available. In any case, we do not intend to get into the said aspect. 53. It is pertinent to note that during the pendency of proceedings before us, we are informed that show-cause notice has been issued to the assessees before us under Section 28 read with Section 124 of the Customs Act, by alleging that they are engaged in the import of TBR tyres classifiable under CTH/HSN Code 40112010 from China, Thailand and Vietnam by mis-declaring the same as 'Mining Tyre/Off the Road Tyres' classifiable under CTH/HSN Code 40118000 and based on the intelligence in regards to the i....