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2022 (7) TMI 247 - AT - CustomsConfiscation of imported detained goods - Cold Rolled Grain Oriented (CRGO) Electrical Steel Sheet/Coils - want of the proper BIS certificate - forged/fake BIS certificates - HELD THAT:- The BIS certificate being a Bureau of India Standards certificate is issued by the respective Ministry in the favour of the manufacturer who further issues same to its buyers. Since the goods herein are CRGO Electrical Steel Sheet/Coils Section 17 of BIS Act, 2016 prohibit the import of goods without requisite BIS license and fulfillment of the conditions that the products should made the prescribed quality parameters/technical requirements of the relevant Indian standards and also should bear the standard mark - In the present case, it has come on record that the certificate on the impugned goods was the one bearing no. IS 3024:2006, whereas, as per Indian standards specification for CRGO the ISI marka at the relevant time, stood revised as IS 3024:2015 by the competent Authorities. It is observed that the employee of the appellant who was admittedly responsible for preparing the import documents including BIS certificate i.e. Mr. Manoj Kumar, Accountant of the appellant in his statement dated 7th March, 2019, admitted the recovered laptop to belong to him. He also admitted the documents retrieved there from to have been prepared by him including the excel work book named as BIS certificate saved in local disk of said laptop. Not only this, he also admitted for those excel sheets to be received in soft editable form of BIS/Mill Test certificates. It is opined that the documents on record do not support the defence taken by the appellant. The admission of Mr. Manoj Kumar, appellant’s accountant, about preparing BIS certificates on their own on the editable formats procured rather stands corroborated from the e-mail sent by the exporter about impugned certificate to be fake which otherwise does not bear signature of any competent authority - appeal dismissed.
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