TaxTMI 
TaxTMI 
2022 (11) TMI 299
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.... November, 2021 and issue Waiver Certificate under Regulation 10(1) of the Handling of Cargo in Customs Area Regulation 2016 and Regulation 10(1) of Ship Cargo Manifest and Transhipment Regulation, 2018. The learned Single Bench by the impugned order has disposed of the writ petition directing the appellant to release consignment within a timeframe subject to compliance of the terms and conditions as contained in the letter of the Assistant Commissioner of Customs, Appraising Group VI, Custom House, Kolkata dated 22nd June, 2022. Aggrieved by such direction, the revenue is before us by way of this appeal. We have heard Mr. K.K. Maiti, learned standing Counsel appearing for the appellant and Mr. Sudhir Mehta, learned Counsel for the respond....
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.... said communication reads as follows :- "To, Ess Enn Impex, C-17, Wazirpur Industrial Area, Delhi-110052 Sir/Madam, Sub: Release of balanced goods covered under BE No. 6393662 dt. 24.11.2022 - regarding Please refer to your letter dated 07.05.22 on the above subject. In this regard this is to inform you that goods declared as Party Decoration foil items(Foil Balloons) mentioned at Sl No. 04 of the BE no. 6393662 dated 24.11.2021 was confiscated absolutely on account of non-submission of mandatory BIS certification. Later DPIIT, New Delhi vide letter dated 24.02.2022 clarified that Party decoration items does not come under purview of BIS certification. Though, this item is not a restricted item, but it is rightly classifiable u....
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....as decoration are not included in the scope of the Toys (Quality Control) Order. Further, it was informed that the product imported by the respondent/writ petitioner under HSN Code 39269099/95059090 are not covered under the Toys (Quality Control) Order, 2020. Thus, the writ petitioner's contention is that one of the two issues which was adjudicated against the respondent has been finally concluded by the said communication issued by the competent authority of the Ministry of Commerce and Industries. With regard to the second issue namely, regarding the classification, the respondent/writ petitioner would contend that the appeal is pending before the Tribunal at the instance of the revenue and in the meantime the respondent/writ petitioner....