Alankar Shipping And Trading Co. P. Ltd Vs Commissioner of Customs Import Commissionerate (Madras High Court)
Madras High Court directed assessing import goods without insisting for BIS registration certificate since Micro, Small and Medium Enterprises [MSME] exempted from production of BIS registration certificate.
Facts- The petitioner had imported 3456 sheets of packing plywood from Vietnam. The specific case of the petitioner is that the BIS is exempted for ‘Micro Enterprises’ up to 2.08.2025. The petitioner approached the 3rd respondent seeking permission to bond the goods u/s. 49 of the Customs Act, 1962. However, the 2nd respondent has refused to permit the petitioner to bond the goods. The petitioner also approached the 2nd respondent seeking for permission to bond the goods through letter dated 29.08.2025. The 2nd respondent has refused to accept the request made by the petitioner by citing a letter dated 19.03.2025 issued by the Under Secretary to the Government of India, Ministry of Commerce and Industry.
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.
Conclusion- Held that when the enactment does not distinguish between an importer and a person who does domestic production, the Circular cannot be pressed into service to come up with such a distinction and restrain the relaxation that was given for enterprises falling under the MSME Classification till 28.08.2025. If this is the ground on which the request made by the petitioner for assessing and clearing the goods, is kept in abeyance, such a ground is not sustainable. In the light of the above, there shall be a direction to the respondents to assess and clear the goods covered under Bill of Entry No.3836297 dated 12.08.2025, without insisting for the BIS Registration Certificate. This process shall be completed, within a period of two weeks from the date of receipt of copy of this order. This writ petition is disposed of.
