TaxTMI 
TaxTMI 
2026 (5) TMI 1750
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....led a Bill of Entry No.3983911 dated 20.08.2025 at ICD, Dadri. Further as per Bill of lading, the port of Discharge was Nhava Sheva. 3. That the imported goods were detained by the Customs Commissionerate. The Respondent vide email dated 29.08.2025 sought clarification regarding the detention of imported goods and vide e-mail dated 01.09.2025, it was replied by Central Drugs Standard Control Organization [CDSCO] IGI Airport, that ICD- Dadri was not the notified port as per Rule 43A of the Drugs and Cosmetics Rules, 1945 (hereinafter referred as '1945 Rules') for import of the said goods. That thereafter the goods were examined on 09.09.2025 by the Shed Officer of CMA CGM Logistics Park Pvt. Ltd., Noida Customs Commissionerate. During the scrutiny of documents filed by the Respondent, it was proposed that the examination gloves are item of medical use. The goods appeared to be classifiable under CTH 40151200 i.e., "Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanized rubber other than hard rubber-of a kind used for medical, surgical, dental or veterinary purposes." On 10.09.2025, a Drug Inspector from CDSCO visited ICD....
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....ng Requirement (c) Import from Non-notified port 7. That learned Authorized Representative of the Appellant-Revenue has argued that the imported goods if provisionally released shall pose serious risk to human health without approval from a competent regulatory authority. Further, it has been argued that the Respondent has misclassified the imported goods under CTH 40151900. The goods being imported by the Respondent are 'Non-sterile, non-measuring, Powdered latex Examination Gloves-Class A'. From the description of the goods, it appears that the same are powdered examination gloves and the appropriate classification for the same is 40151200 as per GIR 3(a), since the heading 40151200 provides the most specific description of the goods. Further, the goods can be used in medical purpose, therefore, the same would have been flagged for NOC to Assistant Drug Controller [ADC] thus, the importer in order to avoid NOC from ADC, deliberately mis-classified the goods under CTH 40151900. 8. Further, reliance has been placed upon the letter F. No.29/misc/03/2022-DC(273) dated 03.01.2023 of the CDSCO, New Delhi wherein it is stated that it would be appropriate to forward the bi....
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....2026 scheduled re-examination of goods for 15.04.2026 to verify whether labelling is affixed on the imported goods as recorded by the Commissioner (Appeals). The re-examination was conducted in presence of the Respondent and labelling was found on each of the bulk packaging which was recorded vide panchnama dated 15.04.2026. However, the Department has failed to place on record the said proceedings, including the panchnama dated 15.04.2026, in the present appeal. That suppression of such a material document, which directly supports the findings recorded by the Ld. Commissioner (Appeals), amounts to concealment of relevant facts and non-disclosure of material evidence. Therefore, their argument of non-labelling cannot be sustained. Further, the Appellant has relied upon the test report dated 19.11.2025 of the samples which were sent to Central Drugs Testing Laboratory, Chennai which mentions that no labelling is mentioned on the sample. Commissioner (Appeals) while considering this averment has stated that the CDSCO inspector while collecting sample ought to have recorded that the labelling was apparent on the bulk packing but he has failed to do so. 12. With regard to the mis-cl....
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....volved nor any restriction is imposed qua the imported goods. Therefore, this court is not dwelling into the issue of classification as the same shall be subject matter of Show Cause Notice which is pending for adjudication. The issue in the present case is related to provisional release of the imported goods. 16. That it is undisputed that the goods imported falls under the category 'Class-A'. That as per G.S.R. 777(E) dated 14.10.2022, all Class A (non-sterile and non-measuring) devices are exempted from the provisions of Chapter IV, V, VII, VIII and XI of the Medical Devices Rules, 2017 subject to the conditions that the manufacturer or importer registers such devices under Chapter IIIB of the Medical Devices Rules, 2017. It is not in dispute that the respondent was duly registered. However, relying upon the said notification, the appellant has alleged that though the import of Class-A medical device are exempted from fulfilling the conditions prescribed under various clauses, still, the importer has to fulfill the conditions of Chapter VI which is relating to labelling. 17. That as brought to the notice of this Court by the Respondent, pursuant to the order passed by the ....