TaxTMI 
TaxTMI 
2026 (5) TMI 1607
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....he goods covered under both Bills of Entry have been declared to be purchased from M/s.KAWADA (ZHEJIANG) SANITARY PRODUCTS CO., LTD., China. The goods declared in both the Bills of Entry are as follows: Table-A B/E No.2483649 dated 05.06.2025 (earlier filed Bill of Entry No.9185414 dated 22.03.2025 which got purged due to failure to regularize the same) Sr. No Description of Goods UQC Declared CTI Declared unit Price (USD) Declared Quantity Assessable Value (INR) 1. SANITARY NAPKINS 310 MM (INVOICE NO.332- KAWADA/UE/ 140125) PCS 96190010 0.039667 989100 3507439.87 2. Panty Liner 180MM (30CT*72 Paper Boxes) PCS 96190010 0.022694 691200 1402282.31 3. Sanitary Napkins 310MM PCS 96190010 0.039667 426600 1512762.97 4. Sanitary Napkins Pack of 42L+XL PCS 96190010 0.042107 165600 623354.8 5. Sanitary Napkins Pack of 28L+XL PCS 96190010 0.039253 103680 363821.63 6. Suspending Sanitary Towel 240MM PCS 96190010 0.049601 139968 620640.15 7. Sanitary Napkins 360MM PCS 96190010 0.058810 400000 2102964.04 8. Sanitary N....
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....mplementation of the subject order is 01.01.2025. 3. The amendment on 01.01.2025 prescribed the time limitation for Large and Medium Enterprises and 01.04.2025 (for Small and Micro Enterprises). Based on the above, it was understood by the Revenue that "Sanitary Napkins" shall conform to the Indian Standard IS 5405:2019 and shall bear the Standard Mark under a licence from the Bureau in accordance with Scheme-l of Schedule-II to the Bureau of Indian Standards (Conformity Assessment) Regulations, 2018. In the present case, it appears that the goods covered under both the Bills of Entry are 'Sanitary Napkins, Sanitary Towel and Panty Liner'. Therefore, these goods shall conform to IS 5405:2019/(Revised IS 5405:2025) and bear Standard Mark under a licence from the Bureau in accordance with Scheme-I of Schedule-II to the Bureau of Indian Standards (Conformity Assessment) Regulations, 2018. 4. Reference was made to Section 17 (1) of the BIS Act, 2016 as per which, no person shall manufacture, import, distribute, sell, hire, lease, store or exhibit for sale any such goods, articles, process system or service under sub-section (1) of Section 16, without a Standard Mark, except under....
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....amended vide the Medical Textiles (Quality Control) Amendment Order, 2025 dated 01.01.2025, issued by the Ministry of Textiles, can be considered, on merits and in accordance with law? (iii) Whether goods, as detailed in Table-A supra, covered under the aforementioned Bills of Entry, become prohibited in nature in the absence of valid BIS Registration Certificate and hence, are liable for confiscation under Section 111 (d) of the Customs Act, 1962?; (iv) Whether the Importer is liable for penalty to be imposed under Section 112 (a) (i) of the Customs Act, 1962? 6. After considering the issue in the context of arguments, the Adjudicating Authority concluded that the imported goods viz. 'Sanitary Napkins/panty liner' shall conform to the Indian Standard IS 5405:2019(second Revision)/IS 5405:2025 (third revision) and shall bear the Standard Mark under a licence from the Bureau in accordance with Scheme-l of Schedule-II to the Bureau of Indian Standards (Conformity Assessment) Regulations, 2018. However, the impugned Goods viz., 'Sanitary Napkins, Sanitary Towel and Panty Liner' vide aforementioned Bills of Entry are nonconforming to the corresponding Indian Standa....
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....25 and the same has given rise to the present Appeal. 10. Heard Shri Raghavan Ramabadran, ld. Advocate for the Appellant, along with Shri D. Santhana Gopalan and Shri S. Ganesh Aravindh, ld. Advocates and Smt. O.M. Reena, ld. Additional Commissioner for the Revenue, perused the documents placed on record including the impugned order carefully and we have also gone through the decisions relied upon during the course of arguments. 11. Arguments of ld. Advocate as contended and as per the written synopsis filed, are summarized as under: * The Impugned Order has ordered for confiscation of the subject goods under Section 111 (d) of the Customs Act, 1962 on the ground that the goods have been imported without BIS Licence and Standard Mark. Consequently, redemption fine (for re-export) and penalty under Section 112 (a) (i) have been imposed on the subject goods. * However, the Appellant submits that the 2024 Quality Control Order is not applicable to the subject goods since the goods were shipped before the timeline for implementation for Small Enterprises, in March 2025. Therefore, the confiscation of the subject goods under Section 111 (d) as 'prohibited goods' ....
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....mported into India comply with the provisions of the BIS Act, 2016 and the Quality Control orders issued thereunder. 12. Peculiar developments of this Appeal, which we could notice, are that pending Appeal the Petitioner filed an interim application before the Tribunal and the Bench granted an interim stay of the order impugned vide order dated 22.12.2025. It appears that a writ petition was filed by the Petitioner for the reasons that they Department did not give effect to the above interim order dated 22.12.2025 and after hearing both the parties through their respective counsel, the Hon'ble High Court of Madras vide order [in W.P. No. 50475/2025] dated 26.12.2025 directed the Department to give effect as prayed for in the petition. When the matter stood thus, it appears that the Revenue also filed a writ petition, the date of filing of which is not made available before us but, however, only the order of the High Court in the Revenue's writ petition dated 28.01.2026 has been placed before us and vide this order the Hon'ble High Court thought it fit to quash the very same interim order dated 22.12.2025 and our limited understanding of the effect of this order of High court is ....