Import policy classification of self-adhesive labels as consumer goods required a licence and upheld customs restriction.

Imported self-adhesive labels were classified under the ITC (HS) schedule as consumer goods, and that classification was not disputed. Because consumer goods fell within the restricted import category, an import licence was required, and customs authorities were bound to apply the policy classification as it stood. In the absence of any challenge to the classification itself, there was no basis to treat the goods differently. The appeal therefore failed, with the goods held to require an import licence for clearance.

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Issues: Whether the imported self-adhesive labels were consumer goods under the Import and Export Policy and, being so classified, required an import licence.

Analysis: The imported goods were covered by the ITC (HS) classification as consumer goods and the appellants did not dispute the classification itself. The authorities had treated the goods as falling within the restricted category requiring a licence, and the appellants had themselves offered redemption fine for clearance without penalty. The Tribunal held that the customs authorities were bound to implement the import policy classification and had no basis to treat the goods otherwise in the absence of a challenge to the classification.

Conclusion: The goods were consumer goods requiring an import licence, and the appeal failed.

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