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2018 (3) TMI 1845 - AT - CustomsImport of hardware components for P10 mm LED display - restricted item or not - requirement of mandatory BIS (Bureau of Indian Standards) Certificate, not produced - HELD THAT:- The import of ‘industrial PCs’ requires certificates of Bureau of Indian Standards an essential and mandatory pre-requisite for clearance into the domestic market - Though it is the claim of the appellant that the components being classifiable as the system, is not subject to the restriction, it is clear that such classification is undertaken to determine rate of duty for levy under Customs Act, 1962, and the impugned goods are accordingly treated as the system of which it is a component. Lack of such certificate is admitted by the appellant despite which clearance into the domestic market is sought upon redemption on payment of fine in lieu of confiscation. The goods were ordered to be re-exported because of non-compliance with certification requirements. Many restrictions, especially those that are quantitative under the Foreign Trade Policy, may be overcome with redemption of goods on payment of fine. However, certificate of Bureau of Indian Standards is intended to protect the residents of the country from consequences affecting life and limb and to ensure quality standards - Any deviation therefrom cannot be treated lightly. The refusal to admit the impugned goods into the country cannot also be faulted. Appeal dismissed.
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