2025 (4) TMI 20 - SCH - Customs

Classification of bicycle parts - principal argument of the petitioner is that the bicycle parts are covered under the serial nos. C-50 to C-122 of SION which provides for the import of Cold Rolled Closed Annealed (CRCA) and Hot Rolled (HR) sheets importable against the export of Chain Wheel and Free Wheel - HELD THAT - The fact noted is that the contention which is sought to be raised has not been dealt at all with by the High Court. It is not required to get into the controversy whether such contention was raised before the High Court or not. The High Court seems to have proceeded relying on the recent pronouncement of the Supreme Court in the case of Commissioner of Customs vs. Canon India Pvt. Ltd. 2024 (11) TMI 391 - SUPREME COURT (LB) . The petitioner is permitted to go back to the High Court by filing appropriate application so that the contention which has been raised before us can be looked into by the High Court - This petition is accordingly disposed of with liberty to go back to the High Court by filing either a review application or any other appropriate application in accordance with law. Petition disposed off.

Summary

The Supreme Court of India, comprising HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE R. MAHADEVAN, addressed a petition arising from a judgment by the High Court of Punjab and Haryana. The High Court had disposed of the writ petition filed by the petitioner, who is involved in exporting bicycle components under the Duty Free Replenishment Certificate (DFRC) Scheme, allowing them to appeal to the appellate authority if a final order is passed by the adjudicating authority.The petitioner argued that their bicycle parts fall under specific serial numbers in the Standard Input Output Norms (SION), permitting the import of certain materials against exports. The Supreme Court noted that the High Court did not address this contention, possibly due to reliance on a recent Supreme Court decision in Commissioner of Customs vs. Canon India Pvt. Ltd.The Supreme Court granted the petitioner the liberty to return to the High Court to file a review or appropriate application to address the contention. The High Court is instructed to consider the contention on its merits according to the law. The Supreme Court did not express any opinion on the matter and disposed of the petition and any pending applications.