2015 (12) TMI 315

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..... Safety authorities have been clearing the self-same branded alcoholic beverages brought into this country by the writ petitioner company in the past without testing there is no reason to believe that the present consignment may be contaminated or poisonous. They will clear the consignments covered by the above bills of entry, if they conform to those earlier brands and description going by the lab .....

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..... in the duty-free outlets in our international airports. It is an admitted position, that in respect of these goods Customs duty is not payable. Mr. Khaitan, learned senior Advocate submits that sales tax or VAT is also not payable. Now, for all these years the Customs and the Food and Safety Department, which are acting under the Food Safety and Standards Act, 2006 and the rules and regulations .....

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..... t imported have been noted by the Bombay High Court in their decision in the case of DFS India Pvt. Ltd. Anr. vs. Union of India Ors. decided on 27th August, 2014, by a Division Bench. The goods neither attract Customs duty nor any sales tax. Hence, according to Mr. Khaitan, the Food Safety and Standards Act, 2006 does not have any application with regard to the goods. In my opinion, the .....

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