COMMISSIONER OF CUSTOMS, NOIDA Vs. JIBRAN OVERSEAS

JUDGEMENT

(1.) Heard Sri Prateek Chandra, learned Counsel for the appellant-department and Sri Gopal Verma, learned Counsel for the respondent-assessee.

(2.) This is a customs appeal filed by the department under Section 130A of the Customs Act, 1962 against the order of the Tribunal dated 5-5-2015 [2015 (329) E.L.T. 489 (Tribunal)]. The questions of law referred to are hereunder :-

(3.) In the show cause notice, which was issued to the assessee it was clearly indicated that the assessee was seeking clearance of goods declared as old and used tyres of different sizes. In the same show cause notice in Paragraph No. 4(iv) the authority noted that the tyres can be reused and have a minimum residual life of about 45-55% of the new tyres.