Importation of tyres without BIS markings were liable for confiscation u/s 111 of Customs Act

Sai Enterprises Vs Commissioner of Customs (CESTAT Delhi)

Conclusion: Goods (tyres) imported by assessee was without any BIS markings being in violation of the statutory provisions were not permissible to be imported, and hence they were liable for confiscation under Section 111 of the Customs Act.

Held: Assessee was engaged in importing and trading on “stock lot tyres of various makes and sizes, including “off-road tyres. It made an import of 3,066 tyres, declared “Off the Road Tyres,” which were later found to be passenger car radi

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