THE STATE OF MAHARASHTRA THROUGH THE SECRETARY MINISTRY OF FOOD CIVIL SUPPLIES AND CONSUMER PROTECTI vs SUBHASH ARJUNDAS KATARIA. M/S. LIBERTY OPTICS AND EXPORTS AS SOLE PROPRIETOR

The Supreme Court examined the definition of 'commodity in packaged form' under Section 2(b) of the Standards of Weights and Measures Act, 1976, and Rule 2(l) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The Court held that sun glasses do not qualify as a 'pre-packed commodity' since their value and suitability are determined by the customer upon inspection, and they are not sold in a packed form without unpacking. Consequently, the High Court's decision to quash the seizure memo and compounding fee was upheld, affirming the respondent's position.