TaxTMI 
TaxTMI 
2024 (2) TMI 448
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....2 PRIYANK P LODHA(7852) FOR THE RESPONDENT(S) NO. 3 ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. These petitions are filed challenging the action of the respondent-authority requiring the petitioners to submit the BIS certificate license for assessment of the Bill of Entries filed by the petitioners on the ground that mandatory BIS Certificate license is not obtained in respect of the goods being Hexane imported by the petitioners as per the solvent control order in terms of which, the Hexane, Food Grade had to meet BIS 3470 when employed in extraction of oleaginous material. 2. The petitioners therefore, have prayed for the following reliefs in Special Civil Application No. 8260 of 2022 and similar reliefs are prayed in other petitions: "a. This Hon'ble Court may issue a writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction calling upon respondent No.2 and 3 to forthwith assess and permit deposit of the imported Hexane into customs bonded warehouse against into bond Bills of Entry and/or assess and grant out of charge for home consumption against ex-bond bills of entry, following the procedure of execution ....
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....4. 3. On 02.05.2022, this Court passed the following order: "1. We have heard Mr. Mihir Joshi, the learned Senior Counsel appearing for the writ applicants, Mr. Priyank Lodha, the learned Standing Counsel appearing for the respondents Nos.2 and 3 and Mr. Nikunt Raval, the learned Standing Counsel appearing for the respondent No.4. 2. At the end of today's hearing, what we have been able to understand is that the writ applicants herein imported in the recent past different consignments of Hexane Liquid Chemical. This Hexane Liquid Chemical can be utilized for Industrial purpose as well as for Food Grade purpose. 3. We are not clear in what manner the Hexane Liquid Chemical is used for the respective purposes. In other words, what is the role of Hexane Liquid Chemical. 4. Mr. Joshi, would submit vehemently that in the past also, the writ applicants had imported huge consignments of Hexane Liquid Chemical for the Industrial purpose and if this very same Hexane Liquid Chemical is to be utilized for Food Grade purpose then some legal formalities are to be completed. The argument of Mr. Joshi is that once the Hexane Liquid Chemical is imported....
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....Hon'ble Court in Special Civil Application No. 8260 of 2022 and other allied matters, wherein this Hon'ble Court has directed CRCL, Vadodara to file an affidavit along with test reports and in furtherance of the same, I am filing this Affidavit. (3) It is submitted that we were in receipt of letters from the Office of the Commissioner of Customs, Kandla, for testing of samples in respect of import consignments of NHexane covered under various bills of entry. In furtherance to the same, on receipt of the samples, we had conducted various tests with respect to the characteristics as are stipulated as per Indian Standard 3470:2017. (4) It is submitted that as per the results of the tests, the samples provided were meeting with all the characteristics stipulated as per Indian Standard 3470:2017 and therefore, with respect to the samples it was opined that the parameters were meeting the requirement for Heaxane, Food Grade as per IS 3470:2017. Copy of two such reports with respect to the Bills of entries filed by the present Petitioner is annexed herewith and marked as Annexure I (colly.) to this affidavit. (5) I submit that this affidavit is filed in furt....
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....ct to the aforesaid terms and conditions. It goes without saying that this interim arrangement shall be subject to the final outcome of the writ applications. Post this matter on 03.08.2022." 4. In view of the above order, the petitioners have furnished the end use bonds and the legal undertaking for actual user for provisional release of the import of Hexane. 5. When these matters are taken up for hearing today, learned Senior Standing Counsel Ms. Hetvi Sancheti for the respondents submitted that by Notification No. 24/2015-2020 dated 04.08.2022, the existing policy condition that import of Hexane, Food Grade must confirmed to BIS 3470 for HS Code No. 29021100 is deleted. Copy of the said notification is placed on record. It was therefore submitted that "Hexane, Food Grade" at Sr No. 52 of Appendix III to Schedule-I- Import Policy ITC (HS) 2022 is removed from the list of 'Items under mandatory BIS certification' as per the aforesaid notification. 6. Learned advocate Ms. Sancheti has also placed on record communication dated 30.01.2024 addressed to her by the Assistant Commissioner (Legal), Custom House, Kandala, with regard to pending petitions that provisional ....