ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 26.05.2025
CESTAT Delhi- Import of MEK-Based Ink Does Not Require Narcotics NOC
The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, allowed the appeal of M/s Videojet Technologies (India) Pvt. Ltd., holding that the import of ink and ink consumables containing Methyl Ethyl Ketone (MEK) does not require a No Objection Certificate (NOC) under the NDPS Act, 1985. The Tribunal set aside the confiscation, reclassification, and penalties imposed by Customs under Sections 111(d), 112, and 114AA of the Customs Act, 1962.
Background of the Case
- Importer: M/s Videojet Technologies (I) Pvt. Ltd.
- Goods Imported: Ink and ink-related consumables containing MEK (35% to 99%)
- Customs Action:
- Goods seized by the Preventive Commissionerate, New Delhi
- Reclassified from Chapter 32 (inks) to CTI 29141200 (MEK)
- Confiscation ordered under Section 111(d)
- Penalties of โน10 lakhs under Section 112 and โน25 lakhs under Section 114AA
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Delhi
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