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Identification of whether imported whisky is "concentrate whisky" or not. Analysis: The petitioners imported whisky, including scotch malt whisky, with a strength of 105 degrees proof or more, which was described as "scotch whisky" in invoices. The Customs authorities, however, classified the imported whisky as "Matt Scotch Whisky" instead of "concentrate whisky," leading to a show-cause notice for potential confiscation and penal action. The Collector of Customs defined "concentrate whisky" as whisky just after distillation and before maturation based on the Import Trade Control Policy. The petitioners contested this classification, arguing that the imported whisky was not "concentrate whisky" but high-proof whisky ready for dilution and bottling, suitable for consumption. They presented expert evidence on the maturation process required for whisky in India and the UK, emphasizing that unaged distilled alcohol cannot be considered whisky. The Customs authorities' reliance on earlier invoices and chemical analysis results, which showed the whisky's strength to be 105 to 106 degrees proof, was deemed unjustified by the petitioners. The judgment highlighted a similar case involving "Concentrate Brandy," where confusion arose between the Customs authorities regarding the classification of the imported product. The judge in that case had ruled in favor of the petitioners, emphasizing the importance of accurate classification. In this case, the judge ruled in favor of the petitioners, quashing the Customs authorities' decision. The judge ordered the refund of any penalty paid by the petitioners and discharged the bank guarantee. Additionally, the respondents were directed to cover the petitioners' costs. The judgment emphasized the need for Customs authorities to consider expert evidence and industry standards when classifying imported goods to avoid unjust confiscation and penalties.
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