2024 (2) TMI 448 - HC - Customs

Requirement to submit the BIS certificate license for assessment of the Bill of Entries - goods being Hexane imported by the petitioners - Hexane, Food Grade had to meet BIS 3470 when employed in extraction of oleaginous material or not? - HELD THAT - In view of the Notification dated 04.08.2022 issued by the DGFT, requirement of providing mandatory BIS certificate is now no longer exist and accordingly, the cause for this petition would not survive. As the grievance raised in these petitions for submission of the mandatory BIS certificate is no longer survived in view of the Notification No. 24/2015-2020 dated 04.08.2022 issued by the DGFT, the petitions have become infrucutous. The bonds furnished by the petitioners pursuant to the interim order passed by this Court on 05.05.2022 are therefore required to be released. Accordingly, the bonds furnished by the petitioners are ordered to be released by the respondent authority and finally assess the Bill of Entries without insisting for mandatory BIS Certificate as per the Notification dated 04.08.2022 issued by the DGFT. Petition disposed off.

Summary

Issues Involved:
1. Requirement of BIS certificate for Hexane import.
2. Amendment of ITAC (HS) Import Policy.
3. Declaration of inapplicability of BIS certification for Hexane.
4. Provisional release of imported Hexane.
5. Costs and interim reliefs.

Summary:

1. Requirement of BIS certificate for Hexane import:
The petitioners challenged the action of the respondent-authority requiring a BIS certificate license for assessing the Bill of Entries for imported Hexane, arguing that the mandatory BIS Certificate license was not obtained as per the solvent control order, which mandates Hexane, Food Grade to meet BIS 3470 specifications.

2. Amendment of ITAC (HS) Import Policy:
Petitioners sought a writ of Mandamus to amend Appendix III of ITAC (HS) 2017 Schedule I Import Policy, correcting the entry that erroneously suggests the import of Hexane (Food Grade) is subject to mandatory BIS 3470.

3. Declaration of inapplicability of BIS certification for Hexane:
Petitioners requested a Writ of Declaration stating that mandatory BIS certification is inapplicable for Hexane import as the Solvent Control Order mandating such a requirement has been repealed since 04.08.2011.

4. Provisional release of imported Hexane:
The court passed an interim order for the release of the consignment subject to certain terms and conditions, including ensuring the Hexane is used only for industrial purposes, allowing Customs Department inspections, submitting a Statutory Auditor certificate, and executing end-use bonds and legal undertakings.

5. Costs and interim reliefs:
The court noted that the Notification No. 24/2015-2020 dated 04.08.2022 by DGFT removed the requirement of BIS certification for Hexane (Food Grade). Consequently, the petitions became infructuous, and the bonds furnished by the petitioners were ordered to be released. The court disposed of the petitions with no order as to costs.