Case Law Details
Mumbai Fabrics P. Ltd. Vs Union of India and Ors. (Bombay High Court)
Question for consideration is whether the seized goods imported by the petitioner are old and used rubber tyres reusable as tyres or are old and used rubber tyres scrap being in pressed baled form?
Evidently there is a dispute between the petitioner and the respondents regarding classification of the goods imported. While according to the petitioner the goods imported are old and used scrap tyres in pressed baled form which being a restricted item is covered by the import license, it is the stand of the respondents that 25% to 40% of the imported goods were found to be tyres in good shape and in reusable condition. Difering from the petitioner, it is contended that old and used tyres without any bead cut would fall under CTH 4012 which deals with retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps of rubber retreaded tyres. However, petitioner has contended and which has not been denied by the respondents that respondent No.4 had carried out 100% examination of the goods on arrival and thereafter levied duty following which petitioner paid the assessed duty. Thereafter out of charge was issued by respondent No.4.
Respondents have placed heavy reliance on the report of the Chartered Engineer which has been severely criticized by Mr. Nankani by pointing out what he termed as grave flaws in the report rendering it unft for any reliance. However, we are of the view that when the matter is at a very preliminary stage with investigation still on going, it would not be proper to make any comment on the report of the Chartered Engineer one way or the other. On the other hand, it has been the consistent prayer of the petitioner that samples should be drawn from the seized goods which should thereafter be sent for testing to the IRMRA which is a laboratory accredited to the Ministry of Commerce and Industry, Government of India.
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