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2022 (8) TMI 1063 - AT - CustomsRejection of provisional release of goods imported by the appellant - Secondary grade goods - Prime goods or not - Department is that the appellants forged Mill Test Certificate and that goods imported by the appellant, under seizure are not BIS compliant - HELD THAT:- The impugned goods are manufactured by the some other manufacturer and supplied by someone else. We find that as per BIS standard and the control order cited above it is the goods that should be as per BIS specifications and the manufacturer should be licensed or registered by BIS (Bureau of Indian Standard). The rules do not specified that the supplier should be registered - as per the argument of the Department, as far as the genuineness of Mill Test Certificate is concerned, may be relevant to ascertain the bona fides of the appellant importer in the adjudication proceedings This is not relevant for provisional release as it is established that goods, independently tested after the import in India, are BIS compliant. The department should not have any objection in releasing the goods provisionally. However, we are of the opinion that at the same time the interest of the Revenue is to be safeguarded. We find that Learned Counsel for the appellants submits that they have already deposited about Rs 1.53 Cr which is very huge compare to the value of the seized goods i.e. less than 2 Cr. Learned Authorized Representative therefore, submits that the deposit made by the appellants was towards duty liability in respect of the past imports and not for the impugned goods. The importer has been suffering for the last 3 years. He had to approach the Honourable High Court and this Tribunal to get the goods tested and released provisionally. As per the submissions of both the parties, adjudication is not likely to be completed in near future - there is no reason as to why the appellant should suffer as, the goods are tested to be BIS compliant and the manufacturer of the goods is claimed to be registered with the BIS. The interest of justice would be met if the department issues a detention certificate, as applicable, for waiver of demurrage charges - the impugned seized goods shall be provisionally release subject to the conditions imposed - application allowed.
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