TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 23
X X X X Extracts X X X X
X X X X Extracts X X X X
....ial products like sanitary napkins and other feminine hygiene products. The petitioner has been regularly importing 'plush' brand sanitary napkins for the past six years from their overseas suppliers at China. The supplier complied with ISO standards and topmost quality products were supplied by the supplier and they were accepted worldwide. (ii) There was no other manufacturer in India using the elevated core technology at the moment and there was no foreseeable adoption of the technology even in the near future. The supplier, who was adopting this technology, made an application dated 27.5.2024 under the Foreign Manufacturers Certification Scheme (FMCS) to the Bureau of Indian Standards (BIS) for registration of the product. However, the said application is still awaiting process and approval. (iii) The products in question fall under the mandatory BIS namely Schedule A at S.No.1 under the BIS Standard IS 5405 : 2019, which was sought to be enforced through Medical Textiles (Quality Control) Order, 2023. This Order came to be amended vide amendment dated 01.1.2025, by which, the requirement of certification under the BIS was extended upto 01.4.2025 for s....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... within four weeks. (ix) Thereafter, the petitioner was called upon to attend an inquiry and ultimately, the first respondent passed final orders of adjudication on 22.8.2025 ordering for confiscation of the goods for the BIS infringement under Section 111(d) of the Customs Act, 1962 read with the Foreign Trade (Development and Regulations) Act, 1992 and the Bureau of Indian Standards Act, 2016. Further, the petitioner was allowed to re-export the goods with redemption fine of Rs. 10 lakhs under Section 125(1) of the Customs Act, 1962 in lieu of confiscation and penalty was imposed to the tune of Rs. 5 lakhs under Section 112(a)(i) of the Customs Act, 1962 since the petitioner had knowingly imported the goods in violation of the BIS Quality Control Order. Aggrieved by that, the present writ petition has been filed before this Court. 4. The Assistant Commissioner of Customs in the office of the first respondent filed a counter on behalf of the respondents wherein they took the following stand : (i) The imported goods were sanitary napkins and panty liners, which fell squarely under Schedule A of the Medical Textiles (Quality Control) Order, 2024 dated 23.10.2024....
X X X X Extracts X X X X
X X X X Extracts X X X X
....terprises, will enure to the benefit of the petitioner, which was not, admittedly, a manufacturer, but was an importer of the goods in question. 7. The learned counsel for the petitioner, by placing reliance upon the order passed by me in M/s.Alankar Shipping and Trading Co. (P) Ltd. rep.by its Managing Director Vs. Commissioner of Customs, Import Commissionerate, Chennai-30 [W.P.No.34907 of 2025 dated 25.9.2025], submitted that the said order will cover the facts of the present case also. 8. In the said writ petition, the petitioner therein had imported packing plywood from Vietnam and the Additional Commissioner of Customs, Group II, Chennai-30 refused to accept the request made by the petitioner therein relying upon the exemption given for micro enterprises upto 28.8.2025 by stating that the said exemption was not applicable to an importer. While dealing with the issue, I have held as follows : "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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the applicability of the provision until 28.08.2025. 8. Insofar as the BIS Registration Certificate is concerned, it is governed under the Bureau of Indian Standards Act, 2016. This Act defines a person under Section 2(25) as follows: '(25) "person" means a manufacturer, an importer, a distributor, retailer, seller or lessor of goods or article or provider of service or any other person who uses or applies his name or trade mark or any other distinctive mark on to goods or article or while providing a service, for any consideration or gives goods or article or provides service as prize or gift for commercial purposes including their representative and any person who is engaged in such activities, where the manufacturer, importer, distributor, retailer, seller, lessor or provider of service cannot be identified' 9. A combined reading of Sections 16 and 17 of the Act also makes it clear that the compulsory use of the standard mark/prohibition to manufacture, sell etc., of goods without standard mark is equally made applicable even to an importer. Therefore, the Act under which the BIS Certificate is granted does not really distinguish between a dom....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he opinion that it is necessary or expedient so to do in the public interest, hereby makes the following Order to amend the Medical Textiles (Quality Control) Order, 2024, namely:- 1. (1) This Order may be called the Medical Textiles (Quality Control) Amendment Order, 2025. (2) It shall come into force from the date of its publication in the Official Gazette. 2. In the Medical Textiles (Quality Control) Order, 2024, - (i) in paragraph 2, before Explanation, the following proviso shall be inserted, namely: - "Provided that if any manufacturer certified by the Bureau or any manufacturer who has applied for certification to the Bureau for the goods of articles covered under Schedule A of the Principal Order, declares prior to the commencement of the timeline of implementation as mentioned in this Order, under Sub-Section (4) of Section 18 of the Bureau if Indian Standards, Act 2016 (11 of 2016) its old stock products without Bureau of Indian Standards Mark manufactured or imported prior to such commencement, such manufacturer shall be permitted to sell or display of offer to sell such declared stock up to 30th June, 2025.", (ii) in....