2018 (4) TMI 1116 - AT - Customs

Confiscation - redemption fine - penalty - import of Cold Rolled Non-Grain Oriented Silicon Steel Sheet - whether the appellant have been rightly visited with confiscation of the imported Cold Rolled Non-Grain Oriented Silicon Steel Sheet (CRNO) in coil imported under bill of entry dated 12 August, 2015 valued at ₹ 11,68,474/- under Section 111(d) have been rightly made alongwith redemption fine, allowing of re-export and further penalty of ₹ 75,000/- under Section 112 (a)(b)(i) of the Act?

Held that: - there is no test report that the goods did not confirm to the BIS standard. It is a case of venial breach of the “Steel and Steel Products (Quality Control) Second (Amendment) Order, 2014 dated 31 March, 2014”. The goods did not bear the requisite mark or sticker. Further the bona fide of the appellant is evident on the face of the record as they offered to re-export the goods, on the clearance being object to for domestic consumption.

There is no deliberate breach of the quality control order and for the venial breach the provisions of confiscation and penalty are not attracted - Confiscation and penalty set aside - appeal allowed - decided in favor of appellant.