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        Case ID :

        2026 (1) TMI 28 - HC - Customs

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        Amended quality control order prevails over administrative clarification, supporting provisional release of imported goods pending appeal. The amended Medical Textiles (Quality Control) Order was applied to declared stock of sanitary napkins and panty liners, and after the 30.07.2025 ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Amended quality control order prevails over administrative clarification, supporting provisional release of imported goods pending appeal.

                            The amended Medical Textiles (Quality Control) Order was applied to declared stock of sanitary napkins and panty liners, and after the 30.07.2025 amendment its benefit extended to both importers and manufacturers where the goods were imported before the cut-off date and did not bear the standard mark. The importer's UDYAM registration and the CESTAT's stay of the adjudication order supported provisional release. The court stated that an office memorandum could not override the statutory order and that the tribunal's judicial stay had to be given effect, resulting in direction for release of the consignments subject to deposit.




                            Issues: Whether the petitioner was entitled to release of the imported goods pending the statutory appeal, in view of the amended Quality Control Order, the petitioner's MSME status, and the CESTAT order staying the impugned adjudication order.

                            Analysis: The amended Medical Textiles (Quality Control) Order, issued in exercise of powers under the Bureau of Indian Standards Act, applied to declared stock of sanitary napkins and panty liners and, after the 30.07.2025 amendment, extended the benefit expressly to an importer as well as a manufacturer, provided the goods were imported before the relevant cut-off date and did not bear the standard mark. The petitioner was an importer, held UDYAM registration as a small enterprise, and the goods were covered by the same order. The CESTAT had also allowed the miscellaneous application and stayed the order-in-original pending appeal. The Court held that an office memorandum could not override the statutory order and that judicial orders of the tribunal had to be given effect.

                            Conclusion: The petitioner was entitled to release of the goods, subject to deposit of Rs. 15,00,000/- within 24 hours, and the respondent was directed to release the consignments forthwith.

                            Ratio Decidendi: A statutory quality control order, as amended, prevails over an administrative clarification, and where the importer falls within the amended exemption and the adjudication order stands stayed by the appellate tribunal, provisional release can be directed subject to appropriate conditions.


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