I.P. Mukerji, J. - (1.) A short point is involved in this writ application. For a long period of time, the writ petitioner company is carrying on the business of bringing into this country foreign manufactured branded liquor for sale in the duty -free outlets in our international airports. It is an admitted position, that in respect of these goods Customs duty is not payable. Mr. Khaitan, learned senior Advocate submits that sales tax or VAT is also not payable.
(2.) Now, for all these years the Customs and the Food and Safety Department, which are acting under the Food Safety and Standards Act, 2006 and the rules and regulations framed thereunder had been clearing this branded liquor brought in by the writ petitioner company under the classification : Beverages - Alcoholic described in Regulation 2.10.5 of the Food Safety and Standards (Food Products Standards and Food Additives) Regulation, 2011.
(3.) Consignments of these alcoholic beverages covered by bill of entry No. 7089742, dated 16th October, 2014 and bill of entry No. 7107353, dated 18th October, 2014 are held up by the Customs Department. They want to test the goods under Sec. 25 of the Food Safety and Standards Act, 2006.;