TaxTMI 
TaxTMI 
2025 (10) TMI 19
X X X X Extracts X X X X
X X X X Extracts X X X X
....025, without insisting on the BIS Registration Certificate. 2. When the matter came up for hearing on 15.09.2025, this Court passed the following order: Mr.J.Vasu, learned Jr. SPC, takes notice on behalf of the respondents. 2. The petitioner had imported 3456 sheets of packing plywood from Vietnam for a total value of USD 24896.96. The goods landed in Chennai on 13.08.2025 covered under the bill of ladding dated 29.07.2025. The specific case of the petitioner is that the BIS is exempted for 'Micro Enterprises' up to 28.08.2025. The petitioner approached the 3 rd respondent seeking permission to bond the goods under Section 49 of the Customs Act, 1962. However, the 2 nd respondent has refused to permit the petiti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....It is under these circumstances, the present writ petition has been filed for a direction to the respondents to assess and clear the goods covered under the bill of entry dated 12.08.2025 without insisting on the BIS registration certificate. 4. The learned counsel appearing for the respondent shall take instructions in this case. 5. Post this case under the caption for orders on 25.09.2025. 3. When the matter was taken up for hearing today, the learned Junior Panel Counsel appearing on behalf of the respondents pointed out to the communication of the Government of India, Ministry of Commerce and Industry dated 19.03.2025, which was made to the Chairman of the Central Board of Indirect Taxes and Customs, Department of R....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n record. 6. The short issue that arises for consideration in the present writ petition is as to whether the Plywood and Wooden flush door shutters (Quality Control) Order, 2024, which came into force on 28.02.2025 and which insist for compulsory use of standard marks and provides for a postponement of the effect of the Order to 28.08.2025, can be applied even to an importer and whether it has to confine itself only for domestic production as was intimated by the Government of India to the Chairman of the Central Board of Indirect Taxes and Customs through communication dated 19.03.2025. 7. It is not in dispute that the petitioner being a micro enterprise is recognized under the Micro, Small and Medium Enterprises classification and s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is communication at the best is in the nature of a notification given by the Central Government to the concerned authority. In this communication, the Central Government has informed that the additional time period of six months and three months provided to Micro and Small Enterprises over and above the date of implementation for Medium and Larger enterprises will not apply to imports. This Notification/Circular is violative of the provisions of the Bureau of Indian Standards Act, 2016. It is now too well settled that the Circular cannot traverse beyond the scope of the enactment which governs the field and if there is any clash, the Circular has to necessarily yield to the enactment. 11. When the enactment does not distinguish between a....