Import policy interpretation on hypodermic disposable syringes raised a question of law fit for reference under customs law.

The importability of hypodermic disposable syringes under the relevant import policy was treated as an interpretive controversy, not a purely factual matter. Noting that a coordinating Bench had taken a different view on the same issue, the Tribunal held that the dispute raised a question of law fit for reference under Section 130 of the Customs Act, 1962. The question was therefore referred to the Supreme Court under that provision.

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Issues: Whether the importability of hypodermic disposable syringes under the relevant import policy raised a question of law fit for reference under Section 130 of the Customs Act, 1962.

Analysis: The Tribunal noticed that a coordinating Bench had taken a different view on an identical issue and considered that the controversy was contentious and involved interpretation of the import policy, thereby giving rise to a question of law.

Outcome: The question was referred to the Supreme Court under Section 130 of the Customs Act, 1962.

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