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2018 (8) TMI 966 - AT - CustomsRe-export of confiscated goods - Misdeclaration of imported goods - SAMSUNG Brand LED TVs - suppression of facts of supplier of goods, country of origin, BIS specification IPR - appellant has prayed for re-export of the goods - Held that:- Only for the reason that the imported goods did not comply with the compulsory registration scheme of the Bureau of Indian Standards, it cannot be said that the goods are liable for absolute confiscation. The other models of Samsung Brand are registered under BIS and are BIS Compliant. The models imported by the Appellant were slightly different as the manufacturing company keep on changing the model number with some minor variations. This is the reason that the goods were found to be not registered under BIS. However, it is a vital fact that the goods were manufactured and sold by M/s Samsung Electronics who is already an established manufacturer of TV sets in India on mass scale. In such circumstances, only for the reason that the models imported by the Appellant were not registered under the BIS, absolute confiscation of goods is not correct. The absolute confiscation of the goods is set aside and goods are allowed to be re-exported on payment of redemption fine of ₹ 2 lakhs - Penalty also reduced to ₹ 1 lac against M/s Raj Traders - appeal allowed - decided in favor of appellant.
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