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2023 (8) TMI 569

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..... y the Commissioner of Customs (Appeals) that such exercise could be validly undertaken by the Petitioner, so that the goods can be cleared for consumption in the domestic market, after the labelling requirements are fulfilled under the supervision of the Customs Authorities, which was held to be a permissible course of action in law, including the circular issued by the Customs Authorities. Learned Counsel for the Petitioner has stated that the Petitioner is ready to undertake the labelling of the impugned goods as per the BIS requirements under the Customs supervision as per the directions of the Customs Authorities. The Petitioner needs to be permitted to clear the goods by undertaking the exercise of labelling of the goods as per t .....

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..... stems Ltd. stands disposed of in the above terms. 2. The relevant facts, which are required to be noted, are as under : It is the Petitioner's case that the Petitioner filed Bill of Entry No.4901540 dated 4th March 2023 for import of 59 items, which were supplied by East Group Company Limited, China, which, according to the Petitioner, required application of Standard Mark for import in terms of Section 17 of the Bureau of Indian Standards Act, 2016 (for short the BIS Act ) read with the Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 (for short 2021 Order ). 3. The Customs Authorities on inspection of the goods found that out of the 59 items as were imported, one item re .....

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..... Respondents despite such orders not permitting clearance of the goods, the Petitioner is before us in the present proceedings and has prayed for the following reliefs: (a) That this Hon ble Court be pleased to issue a writ of mandamus or any other appropriate writ or direction or order directing the Respondent Nos.3, 4 and 5 to cause release of the goods mentioned at Serial No.3 of the Bill of Entry No. 4901540 dated 04.03.2023 for home consumption in terms of Order-In- Appeal No. 614 (Gr. VA)/2023 (JNCH/Appeals dated 13.06.2023 after allowing labelling of the Standard Mark , And/or (b) As Ad-Interim to issue orders/directions to the Respondent Nos. 3, 4 and 5 for causing release of goods for home consumption subject to any con .....

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..... ssary requirements, which were required to be complied by the importer in regard to the compliance of the BIS requirements and also under the CRO. It is held by the Commissioner of Customs (Appeals) that such exercise could be validly undertaken by the Petitioner, so that the goods can be cleared for consumption in the domestic market, after the labelling requirements are fulfilled under the supervision of the Customs Authorities, which was held to be a permissible course of action in law, including the circular issued by the Customs Authorities. There is also an observation as made in the appellate order that there were appropriate and adequate declarations/ disclosure already made by the Petitioner and, in that view of the matter, there w .....

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..... permit the Petitioner to clear the goods in terms of the directions of the Commissioner of Customs (Appeals) in his order dated 13th June 2023. Ordered accordingly. 10. At this stage, learned Counsel for the Petitioner submits that the Petitioner can complete the labelling exercise within a period of eight days. If that be so, after the Petitioner complete the labelling of the goods under the supervision of the Customs Authorities, the Respondents shall forthwith permit the clearance of the goods. 11. Needless to observe that the present order is passed subject to the rights and contentions of the Respondents to assail the order of Commissioner of Customs (Appeals) before the CESTAT and, in the event any such appeal is filed, or any i .....

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