TaxTMI 
TaxTMI 
1987 (6) TMI 238
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....y", all having a strength of 75 degrees proof. The said whiskies are made necessarily from alcohol distilled in the factory of the 1st petitioners In India. In the manufacture of the whiskies, it is usual to blend different kinds of whiskies in order to impart the necessary flavour and taste to whiskies and accordingly the 1st petitioners have been blending alcohols distilled by them at their factory with over strength and over-proof. Varieties of scotch whisky made from pure malt and having a high bouquet imported by them from Scotland in the United Kingdom from a supplying firm called Charles Makinlay & Co. Ltd. The overstrength and over proof whisky imported by the 1st petitioners from the said suppliers has always been "scotch malt whis....
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.... the imported material reached Bombay, the Customs authorities found fault with the same on the ground that what was imported was not "concentrate whisky" but according to them it was "Matt Scotch Whisky" and, therefore, they thought of taking action. Accordingly, a show-cause notice was issued on 20th February 1974 by the Assistant Collector of Customs, and the petitioners and other concerned were also called upon to explain in writing as to why the said "concentrate whisky" imported should not be confiscated under the provisions of Section 111 (d) and (m) of the Customs Act read with Section 3, sub-section (2) of the Imports and Exports Control Act, 1947 and also why penal action should not be taken against them under Section 112 of the s....
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....rovide to the registered exporters by way of replenishment from the most preferred source the imported materials required in the manufacture of the products exported by them". If the intention was to allow the imported whisky in bulk which had only to be diluted and bottled and exported, the policy could have clearly used the terminology "whisky in bulk" instead of concentrate whisky. As stated earlier once whisky has been distilled, matured and blended what remains to be done is essentially only to dilute it to the proper strength and bottle it. In the present case the imported whisky has undergone the process of distillation, maturation and blending, I should therefore think that the only meaning which can be given to the term concentrate....
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....bulk would be diluted and bottled and thereafter it is sold in the market. That itself should indicate that if it was not "concentrate whisky", there would have been no question of diluting and bottling for the purpose of consumption. In fact, there is no evidence or authority for the contention of the Customs authorities that the term "concentrate whisky" relates to "the most concentrated form of whisky, which is just after distillation and before maturation". This is their own line of reasoning without any material whatsoever. 7. I am inclined to agree with the contention of the petitioners that there was no justification whatsoever on the part of the respondents to discard the evidence produced before them with regard to the meaning of ....