Page 152 - ELT_1st June 2020_VOL 372_Part 5th

686 EXCISE LAW TIMES [ Vol. 372

ought to have given the writ petitioner the option in terms of such provision be-
fore attempting to confiscate the goods.
14. It does not appear that such a case was made out in the writ peti-
tion. No ground appears to have been taken in the writ petition that even if the
adverse findings against the writ petitioner were not interfered with, the errone-
ous exercise of jurisdiction of confiscating the goods should be corrected. Since
such a ground was not urged in the petition and it is not evident immediately as
to whether the import or export of gold was prohibited in the year 1994, such
ground has not been permitted to be canvassed by the writ petitioner at this
stage.
15. In view of the reasons indicated above, the judgment and order im-
pugned cannot be sustained and the same are set aside. The order of the Tribunal
is restored. The appellant will take immediate appropriate steps against the writ
petitioner in accordance with law and in terms of the order passed by the Tribu-
nal. The writ petitioner will pay costs of the entire proceedings assessed at Rs. 1
lakh.
16. APO No. 146 of 2018 and GA No. 3882 of 2014 are disposed of.
17. Urgent certified website copies of this order, if applied for, be sup-
plied to the parties subject to compliance with all requisite formalities.

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2020 (372) E.L.T. 686 (Cal.)

IN THE HIGH COURT AT CALCUTTA
Sanjib Banerjee and Kausik Chanda, JJ.
COMMISSIONER OF CUSTOMS (PORT)
Versus
SANWAR AGARWAL
A.P.O. No. 98 of 2018 and W.P. No. 496 of 2015, decided on 18-2-2020
1
Blood Filters - Dialysers - Disposable sterilised dialysers - C.B.E. & C.
Circular No. 19/2013-Cus., dated 9-5-2013 - Validity - Equipment at heart of any
dialising unit or artificial kidney as purification of blood undertaken by such
equipment - Circular clubbing to club dialyser or equipment pertaining to dia-
lysers that purify blood along with generic equipment for purification of wa-
ter or liquids or the like - Assessee’s product having more nexus with Chapter
90 of Customs Tariff Act, 1975 and goods covered by heading ‘Renal Dialysis
Equipment’ rather than filtering or purifying machinery and apparatus for
liquids - Equipment undertaking work of purifying blood and was in a sense,
a purifier - Input and output to and from such equipment was a liquid : blood
in toxic form which goes in and in cleaner form that comes out - Product hav-
ing overwhelming nexus with medical equipment and renal dialysis equip-
ment and only incidental connection by reason of its use as a purifier of blood
with other classes of purifiers used in the industry - Approach of Single Bench
and final conclusion rendered in impugned order that product had to be classi-
________________________________________________________________________
1. On appeal from 2016 (336) E.L.T. 42 (Cal.).
EXCISE LAW TIMES  1st June 2020  152