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2016 (12) TMI 1723 - AT - CustomsClassification of imported goods - Duty free Import or not? - import of disposable sterilized dialyser and micro barrier for filtering blood - Held that:- An identical issue has came up before Hon'ble Calcutta High Court in the case of Sanwar Agarwal vs. CC [2016 (4) TMI 621 - CALCUTTA HIGH COURT], wherein Circular No.19/2013 was set aside as it was not issued under statutory provisions. It was held that executive instruments which have no statutory force, cannot override the law. Any notice, circular guidelines etc. which run contrary to statutory law cannot be enforced. Appeal allowed - decided in favor of appellant.
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