2026-VIL-911-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Import of Sanitary Products without BIS Certification – Applicability of Quality Control Order – Dept rejected the clearance on the ground that the goods were imported without valid BIS Registration Certificate and Standard Mark in violation of the Medical Textiles (Quality Control) Order, 2024 and Section 17 of the BIS Act, 2016 - Confiscation of the goods under Section 111(d) of the Customs Act, 1962 along with redemption fine and penalty - Whether the imported goods covered by the Medical Textiles (Quality Control) Order, 2024 were properly confiscated as prohibited goods when the importer claimed the status of a MSME entitled to extended timeline up to 01.04.2025 for compliance – HELD - While the Quality Control Order imposes a mandatory requirement for BIS certification and Standard Mark on imported sanitary products, the impugned order suffered from serious procedural defects. The Commissioner failed to analyse the guidance documents issued by the BIS and the concerned line ministry with requisite technical expertise, proceeded mechanically without following the QCO guidelines in letter and spirit, and neglected to verify the importer's claim of being a MSME despite the same being contended throughout the proceedings - The order was not a speaking order, particularly because it did not properly address the applicability of the extended timeline provisions to small enterprises, did not consider the date of import based on Bill of Lading and Shipping Bill as prescribed under Foreign Trade Policy, and failed to afford reasonable opportunity to the importer to place supporting evidence - While the goods must conform to Indian Standard IS 5405:2019 and bear BIS Standard Mark, the order required remand as it lacked proper analysis - The matter is remanded to the Commissioner to pass a fresh de-novo adjudication order, with strict adherence to principles of natural justice, proper consideration of the importer's MSME status and entitlement to extended timeline - the appeal is allowed by way of remand
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