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2013 (12) TMI 1403 - HC - CustomsDuty demand - Exemption from duty - Whether the goods in question, imported by the petitioner, under the Bill of Entry No. 7048716, dated 8-6-2012, would fall under the category of Secondary and Defective Galvanized Coils, requiring the certification from the Bureau of Indian Standards, New Delhi, for the levying of Customs duty - Held that - issue could be resolved, only after the samples of the goods imported by the petitioner are tested by the Bureau of Indian Standards, New Delhi. The samples of the goods, after being tested, may be certified, as to their classification, based on which customs duty would be levied by the authorities concerned. The claim of the petitioner that the goods in question would fall under the category of Scrap may also be considered, after the samples of the goods in question are tested by the Bureau of Indian Standards, New Delhi - respondents are directed to send samples of the goods imported by the petitioner, for testing and certification by the Bureau of Indian Standards, New Delhi, to enable the respondents to classify the goods, for the levying of customs duty and for their release. Such process shall be completed by the respondents, within a period of four weeks from the date of receipt of a copy of this order. Thereafter, the goods in question shall be assessed and released - Decided in favour of assessee.
Issues: Determination of whether imported goods are Secondary and Defective Galvanized Coils requiring certification from Bureau of Indian Standards for Customs duty.
Analysis: 1. Issue: Classification of Imported Goods - The primary issue before the court was to determine whether the goods imported by the petitioner, under a specific Bill of Entry, fell under the category of Secondary and Defective Galvanized Coils, necessitating certification from the Bureau of Indian Standards for Customs duty imposition. - The Bureau of Indian Standards, Southern Regional Office, clarified through a letter that there was no exemption for Secondary and Defective Galvanized Coils/Sheets under relevant government notifications. - The petitioner contended that the imported goods were indeed Secondary and Defective Galvanized Coils, arguing against the need for certification. 2. Resolution and Testing Requirement - The court acknowledged the necessity of resolving the issue through testing the samples of the imported goods by the Bureau of Indian Standards, New Delhi. - It was determined that only after the samples were tested and certified by the Bureau of Indian Standards could the classification of the goods be ascertained for the purpose of levying Customs duty. - The court also noted that the claim of the petitioner regarding the goods falling under the category of 'Scrap' could be considered post the testing and certification process by the Bureau of Indian Standards. 3. Court's Directive - In light of the above considerations, the court directed the respondents to send samples of the imported goods for testing and certification by the Bureau of Indian Standards, New Delhi. - The respondents were instructed to complete this process within four weeks from the date of receipt of the court order. - Subsequently, the goods were to be assessed and released in accordance with the prescribed legal procedures. 4. Disposition of Writ Petition - The court disposed of the writ petition with the outlined directions, emphasizing that no costs were to be incurred. - Additionally, the Connected M.P. No. 2 of 2012 was closed as part of the overall resolution of the case. In conclusion, the judgment focused on the need for testing and certification of the imported goods by the Bureau of Indian Standards to determine their classification accurately for Customs duty purposes. The court's directive aimed at ensuring a proper assessment and release of the goods in question following the prescribed legal procedures within a specified timeframe.
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