Import licence requirement for reusable consumer durables upheld for polycarbonate bottles used in a mineral water delivery system.

Reusable polycarbonate square empty bottles used as part of a mineral water delivery system were treated as consumer durables, and therefore as consumer goods requiring a specific import licence under the import policy. Because the bottles were described as shatterproof, tamperproof containers fixed to the system by a seal arrangement, the Tribunal found no basis to exclude them from the licence requirement. Import without the required licence also justified customs penalty under Section 112 of the Customs Act, 1962.

---

---

Issues: Whether the imported polycarbonate square empty bottles were consumer durables or consumer goods requiring a specific import licence under the import policy, and whether penalty under the Customs Act was justified.

Analysis: The imported bottles were designed to function as part of a mineral water delivery system, were reusable, and were described as shatterproof and tamperproof containers fixed to the system through a seal arrangement. On the material before it, the Tribunal found no basis to accept the contention that they could not be treated as consumer durables. Since consumer goods include consumer durables, the import fell within the category requiring a licence under the policy. The challenge to the penalty also failed because the licence requirement was upheld.

Conclusion: The import licence was required, and the penalty under Section 112 of the Customs Act, 1962 was sustained against the assessee.

Final Conclusion: The appeal failed in its entirety and the order of the lower appellate authority was affirmed.

Ratio Decidendi: Goods that function as reusable consumer durables and fall within the definition of consumer goods are subject to import licence requirements, and import without such licence can attract customs penalty.

---