Restricted import classification of bituminous waterproofing membrane upheld, with confiscation and penalty sustained for lack of licence.

Bituminous waterproofing membrane imported in roll form was classified under Customs Tariff Heading 6807.10 as articles of asphalt and similar materials in rolls. Because that classification made the import restricted under the relevant ITC(HS) entry and no Special Import Licence was produced, the goods were liable to confiscation and penalty under Section 111(d) of the Customs Act, 1962. The appellate order was reversed, the original confiscation and penalty were restored, and the Revenue's appeal was allowed.

---

---

Issues: Whether bituminous waterproofing membrane imported in rolls was correctly classified under Customs Tariff Heading 6807.10, attracting the requirement of a Special Import Licence and rendering the goods liable to confiscation and penalty under Section 111(d) of the Customs Act, 1962.

Analysis: The goods were admitted to be imported in roll form. On that factual basis, Heading 6807.10, which covers articles of asphalt and similar materials in rolls, applied. Since the import was restricted under the relevant ITC(HS) classification and no Special Import Licence had been produced, the import was not permissible. The order of confiscation and the penalty were therefore sustainable in law.

Conclusion: The confiscation and penalty were upheld and the Revenue's appeal was allowed.

Final Conclusion: The appellate order was reversed, and the original order of confiscation with penalty stood restored.

Ratio Decidendi: Where the admitted form of imported goods brings them within a restricted tariff heading requiring a Special Import Licence, the import is liable to confiscation and penalty if such licence is not produced.

---