Corrective stickers cured inaccurate map markings on imported polybags, allowing Customs clearance after verification of proper affixing.

Imported polybags bearing an inaccurate map of India were treated as fit for clearance after the defect was cured by a firmly affixed, opaque sticker showing the correct boundaries. Customs verification was required to confirm that the corrective stickers had been properly applied under supervision before release of the goods. The Tribunal found that, once the wrong boundaries were effectively obliterated, no further prejudice to Revenue survived, and the stay request was rejected. Clearance was thus made conditional on physical verification of the remedial sticker process.

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Issues: Whether the imported polybags, on which the inaccurate map of India had been covered by an opaque sticker showing the correct boundaries, could be cleared by Customs and whether the Revenue was entitled to stay of the appellate order permitting such clearance.

Analysis: The Tribunal examined the sample polybags and the remedial sticker and found that the sticker was firmly affixed, opaque, and effectively obliterated the incorrect boundaries originally printed on the goods. It further found that, once the defect had been properly cured, no further prejudice survived to the Revenue. Clearance was therefore made conditional upon physical verification by Customs that the stickers had been properly affixed, with the goods made available under Customs supervision for affixing the stickers.

Conclusion: The stay application was rejected and the appeal was dismissed, subject to Customs permitting clearance only after verification that the corrective stickers had been properly affixed.

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