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M/s. Shakthi Metal Industries, Rep by Its Proprietor, Chennai v/s The Commissioner of Customs (Port), Chennai & Another

    W.P. No.17809 of 2012 & M.P.No.2 of 2012

    Decided On, 13 September 2012

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE M. JAICHANDREN

    For the Petitioner: A. Mohamed Ismail, Advocate. For the Respondents: V. Sundareswaran, Advocate.



Judgment Text

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified mandamus, to call for the records of the letter of 2nd respondent dated 21.6.2012 in File No.S.Misc.279/ 2008-Gr.3 and 4 and quash the same and further direct the 2nd respondent to release the goods covered under Bill of Entry No.7048716 dated 8.6.2012, without insisting for BIS Standards.)

1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents.

2. The only question that arises for the consideration of this Court is whether the goods in question, imported by the petitioner, under the Bill of Entry No.7048716, dated 8.6.2012, would fall under the category of Secondary and Defective Galvanized Coils, requiring the certification from the Bureau of Indian Standards, New Delhi, for the levying of Customs duty. It is seen that the Bureau of Indian Standards, Southern Regional Office, Taramani, Chennai, vide letter, dated 7.5.2012, had clarified that there is no exemption for Secondary and Defective Galvanised Coils/Sheets. The letter, dated 7.5.2012, of the Burea of Indian Standards, Southern Regional Office, Taramani, Chennai, reads as follows:

"This has reference to your letter vide ref: F.No.SMisc.110/2012-Gr.3&4 dated 20 April, 2012, regarding applicability of BOS norms to Secondary & Defective Electro Galvanized Coils/sheets.

It is informed that as per Government of India Notification issued by Ministry of Consumer Affairs, Food and Public Distribution, Dept. of Consumer Affairs S.O.2173(E), dated 09 Sept. 2008, S.O. 438(E), dated 10 Feb. 2009 and S.O.309(E) dated 10 Feb. 2010, under the Steel and Steel Products (Quality Control) Order, 2008, Galvanized steel sheets (plain and corrugated) have to conform to IS 277-2003 and there is no exemption specified in this notification for secondary & defective galvanised coils/sheets."

3. The learned counsel appearing on behalf of the petitioner had submitted that the goods imported by the petitioner are Secondary and Defective Galvanised Coils and it does not require any certification by the Bureau of Indian Standards, New Delhi, as they are secondary and defective in nature. However, this Court is of the considered view that the issue whether the Secondary and Defective Galvanised Coils, imported by the petitioner, under the Bill of Entry No.7048716, dated 8.6.2012, would require certification from the Bureau of Indian Standards, New Delhi, could be resolved, only after the samples of the goods imported by the petitioner are tested by the Bureau of Indian Standards, New Delhi. The samples of the goods, after being tested, may be certified, as to their classification, based on which customs duty would be levied by the authorities concerned. The claim of the petitioner that the goods in question would fall under the category of 'Scrap' may also be considered, after the samples of the goods in question are tested by the Bureau of Indian Standards, New Delhi.

4. In such circumstances, the respondents are directed to send samples of the goods imported by the petitioner, for testing and certification, by the Bureau of Indian Standards, New Delhi, to enable the respondents to classify the goods, for the levying of customs duty and for their

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release. Such process shall be completed by the respondents, within a period of four weeks from the date of receipt of a copy of this order. Thereafter, the goods in question shall be assessed and released, as per the procedures prescribed by law. The writ petition is disposed of with the above directions. No cost. Connected M.P.No.2 of 2012 is closed.
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