TaxTMI 
TaxTMI 
2024 (2) TMI 448
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.... 2022 With R/SPECIAL CIVIL APPLICATION NO. 9095 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 9096 of 2022 HONOURABLE MR. JUSTICE BHARGAV D. KARIA And HONOURABLE MR. JUSTICE NIRAL R. MEHTA MS. DIMPLE K. GOHIL(7451) FOR THE PETITIONER(S) NO. 1,2 GOVERNMENT PLEADER FOR THE RESPONDENT(S) NO. 1,2,3 MR HARSHEEL D SHUKLA(6158) FOR THE RESPONDENT(S) NO. 1 MS HETVI H SANCHETI(5618) FOR THE RESPONDENT(S) NO. 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 th....
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....opriate Writ, order or direction int eh nature of a Writ of Declaration declaring that mandatory BIS certification in terms of the General Notes regarding Import Policy of ITC (HS) 2017 (as amended) is inapplicable in the case of import of Hexane, as the Solvent Control Order, which supposedly mandated such a requirement has been repealed with effect from 04.08.2011 as also the said Solvent Control Order did not mandate that all Hexane, irrespective of the use to which the same are being put to have to meet the specification of BIS 3470; D. Pending the hearing and final disposal of this petition, the Hon'ble Court be pleased to direct the Respondent No.2 and 3, their subordinates, servants and agents, to assess the Bills of Entry for imp....
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....hemical 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 for Industrial purpose, it shall be utilized for Industrial purpose only. 5. The argument of Mr. Priyank Lodha and Mr. Nik....
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....o.1 on 05.05.2022." 4. In response to the aforesaid order passed by this Court, an affidavit-inreply has been filed on behalf of the respondents Nos.2 and 3 respectively. An affidavit has also been filed by one Dr. Manoj Nagariya, serving as the Chemical Examiner Gr.II at the Central Excise & Customs Laboratory, Vadodara in due deference to the direction issued by this Court. The affidavit of Dr. Manon Nagariya reads thus: "(1) 1, Dr. Manon Nagariya, working as Chemical Examiner Gr. II at Central Excise & Customs Laboratory, Vadodara, having my office at Vadodara , on behalf of the answering Respondents, do hereby solemnly affirm and state as under: (2) I have perused the order dated 2/5/2022 passed by this Hon'ble Court in Special....
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....Indian standard 3470 : 2017 and in such circumstances, the laboratory has reached to the conclusion that the parameters meet with the requirements for Hexane, Food Grade. The apprehension on the part of the respondents is that although Hexane was imported for the purpose of industrial use, yet it could be diverted for the purpose of Food Grade. It is not that the product imported cannot be used for industrial purpose. It can be used for industrial purpose, but in view of the specific report of the laboratory, it could be said that keeping in mind the DGFT, policy, what has been imported is Hexane Food Grade. 6. We should not overlook the fact that there are 7 importers before us. The total value of the entire consignment comes to around ....
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....nished 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....