2025 (2) TMI 758 - SCH - Customs

Classification of goods - Lamda Cyhalothrin Technical - be classified under the heading CTH 38089199 ? - Merchandise Exports from India (MEIS) Scrips - HELD THAT - Having regard to the facts of the present case especially the fact that the controversy with regard to classification was earlier examined and decided by the Directorate General of Foreign Trade to the effect that the goods Lamda Cyhalothrin Technical be classified under the heading CTH 38089199 and thereupon it had issued Merchandise Exports from India (MEIS) Scrips there are no good ground and reason to interfere with the impugned judgment. The appeal is dismissed.

Summary

The Supreme Court, in a judgment by Hon'ble Chief Justice Sanjiv Khanna and Hon'ble Mr. Justice Sanjay Kumar, dismissed the appeal after considering that the goods in question had been classified by the Directorate General of Foreign Trade and issued Merchandise Exports from India (MEIS) Scrips. The Court clarified that the issue of Customs authorities' power and jurisdiction remains open. Delay was condoned, and any pending applications were disposed of.