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2022 (6) TMI 1138 - AT - CustomsImport of kid bikes - allegation that the goods do not conform to the BIS requirements - Confiscation of the entire goods with an option to redeem the goods for the purpose of re-export only - levy of penalty - HELD THAT:- From the narration of facts stated, it can be seen that out of 183 kids bikes, the department does not deny the identity of 157 kids bikes. So also, there is no dispute as to the brand of these 157 bikes. The dispute is with regard to the 26 nos. of kids bikes only. However, the authorities below have ordered for confiscation and directed to re-export the entire goods or for destruction of the same at the cost of the importer (appellant). The order for confiscation and re-export made in regard to 26 nos. of kids bikes does not require interference. From the records, it is seen that the goods were subjected to quality assurance test by National Accreditation Board for Testing & Calibration Laboratory (NABL). This report is dated 30.05.2018. It can be presumed that before the original export to USA, the goods were subjected to test for quality and standards. It is affirmed by the department that the reimported 157 bikes belong to the lot that was originally exported. Therefore, it has to be construed that the appellant has complied with requirement of BIS standard (brand name) as well as identity of 157 nos. of bikes. The order of confiscation and re-export in respect of 157 bikes requires to be set aside - the impugned order is set aside and modified to the effect that the 157 nos. of kids bikes have to be released to the appellants for home consumption. Confiscation and order to re-export or for destruction of remaining 26 nos. of kids bikes is upheld.The redemption fine of Rs.1,00,000/- is imposed for the entire goods. It is directed that 157 nos. of kids bike has to be released on payment of redemption fine Rs.5,000/-. The requirement to pay redemption fine for 26 nos. of bikes for re-export is set aside. The penalty of Rs.50,000/- imposed under Section 112 (a) of the Customs Act, 1962 is reduced to Rs.1,000/-. Appeal allowed in part.
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