Home Case Index All Cases Customs Customs + HC Customs - 2023 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 993 - CALCUTTA HIGH COURTViolation of import condition - goods (Raw Petroleum Coke) imported by the respondent admittedly having sulphur content in excess of 7% - in conformity with Indian Standard 17049 or not - import of Raw Petroleum Coke under the CTH 27131100 needs to mandatorily comply with the policy condition or not - provisional release of goods having sulphur content more than 7% - HELD THAT:- The Commissioner of Customs, (Appeals) as well as the learned Tribunal has proceeded based upon the ultimate end product which is being manufactured by the respondent. Thus it would be an incorrect manner of examining as to whether the import was provided and whether it satisfies the conditions of licence. Furthermore, the Tribunal opined that no harm will be caused by provisionally releasing the goods - Such a finding, cannot be accepted as the question would be as to whether when admittedly the sulphur content is in excess of 7% will it conform to ISI 7049 as mentioned in the licence and if it does not conform to the said standard is there a violation of the conditions of import. Furthermore, the goods being prohibited item there is a mandatory requirement to comply with the policy condition and the Tribunal was required to examine as to whether there has been any violation of the stipulations under the policy. Before considering as to whether the goods have to be provisionally released when admittedly the sulphur content is more than 7%. Therefore, we are of the view that this question, which is a mixed question of fact and law is required to be decided by the Tribunal before approving the order passed by the Commissioner of Customs (Appeals) granting provisional release. Therefore, the matter requires to be reconsidered by the Tribunal by deciding the referred questions. The order passed by the learned Tribunal is set aside and the matter stands remanded to the learned Tribunal to decide the aforementioned questions and the parties are at liberty to make their submissions before the Tribunal and fresh decision has to be taken on merits and in accordance with law - appeal allowed by way of remand.
|