2005 (10) TMI 189

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....e order in appeal passed by the Commissioner (Appeals). 2. The appellant made an import of old used worn-out discarded tyres for animal driven vehicles. The adjudicating authority had not accepted the declaration made by the appellant and also not accepted the value of the goods. The adjudicating authority held that the tyres, which are imported by the appellant, could be used for motor vehicle ....

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....-574/2002-A dated 7-11-2002 [202 (149) E.L.T. 1085 (T.)], where the Tribunal in respect of the old and used tyres discarded the experts opinion of Shri Ram Kumar Verma and Shri Surinder Singh Jadeja and set aside the orders of confiscation and also set aside the order for enhancing the value of old and used tyres. 3. The contention is that in view of the earlier decisions, the impugned order is n....