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TMI Blog2018 (11) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... units of 65 inches' size" from China "for the demonstration and testing purposes". To have the goods cleared in the Customs and released, it submitted to the third respondent a bill of entry, dated 2.07.2018, through the letter, dated 2.07.2018. It has claimed the items under the customs tariff item No. 852859900 and declared the value as Rs. 6,01,242/-. 3. But the Customs authorities insisted that Ezek must produce BIS registration. Then, the Company informed the 2nd respondent that the imported goods are "for demonstration and testing purposes" and that for that purpose, BIS registration is not required. Even so, the third respondent issued a showcause notice under Section 124 of the Customs Act, 1962. 4. Indeed, Ezek had to show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ezek imported the goods from China. According to him, Ezek initially informed the 3rd respondent that it had imported the goods for "trial phase implementation." But later, it changed its stand. Only as an afterthought, Sri Warrier asserts, Ezek has contended that the goods are for the "testing and demonstration purpose". The learned Standing Counsel stresses that Ezek is under a statutory obligation to obtain BIS registration for the goods. 8. Sri Warrier draws my attention to the Foreign Trade Policy 2015-20. Then he submits that the goods not complying with BIS Act, 2018, cannot be released. On facts, he also reminds the Court that Ezek had imported samples of the same goods earlier. In other words, there cannot be repeated import in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he prescribed Authority and a second appeal to the Tribunal. Only after exhausting them can an aggrieved person knock the High Court's doors. So it not for the High Court, holds the Supreme Court in Titaghur Paper Mills Co. Ltd v. State of Orissa [1983] 142 ITR 663 (SC), to exercise its extraordinary jurisdiction under Article 226 of the Constitution at the first instance. It cannot ignore, as it were, the complete statuary machinery. 13. Quoting with approval Titaghur Paper Mills, the Supreme Court in Assistant Collector of Central Excise v. Dunlop India Ltd. AIR 1985 SC 330, has observed that Article 226 is not meant to short circuit or circumvent statutory procedures. It is only where statutory remedies are ill-suited to meet the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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