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2023 (8) TMI 569 - BOMBAY HIGH COURTDirection to the Respondents to permit the Petitioner to clear the goods by undertaking the exercise as directed by the Commissioner of Customs (Appeals) - HELD THAT:- On perusal of the order passed by the Commissioner of Customs (Appeals), it is quite clear that the Appellate Authority had taken into consideration the necessary 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. 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 the directions of Commissioner Customs (Appeals). The Respondents are, accordingly, directed to 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 - Petition disposed off.
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