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2023 (7) TMI 487 - AT - CustomsRe-classification of imported goods - winches - requirement of compulsory registration with BIS as per IS:15885(Part 2/Section 13): 2012 or not - Confiscation - penalty - HELD THAT:- Since, the Tribunal in the first round of litigation has remanded the matter for a limited purpose of ascertaining the applicability of the Act and Rules framed by the BIS, which should only confine ourselves for discussing the issue as to whether the registration and other formalities are required to be complied with by the appellant in respect of the disputed goods imported by him. Since, the case of the appellant is governed under the un-amended Act of 1986 read with the Rules of 1987 and the order issued there under on 07.09.2012, the restriction of registration etc. brought into force later by amended Act w.e.f. 12.10.2017 cannot be imposed in respect of the goods imported by the appellant prior to such enactments took place in the statute. In a similar case, the co-ordinate bench in Chennai in the case of S.P. Associates and others [2021 (9) TMI 770 - CESTAT CHENNAI] has held that Compulsory Registration Order (CRO), 2012 was issued under BIS Act, 1986 and BIS Rules, 1987 does not provide any regulation for the imported goods, as it has gone beyond the Act and Rules in imposing a restriction on imports. Thus, it was held that the restrictions imposed therein are not applicable to the goods imported from outside the country. In the said order, the Tribunal has also set aside the order of the lower authority in confiscating the goods and for imposition of penalty on the appellant. There are no merits in the impugned order, insofar as it has upheld the confiscation and imposition of penalty by the original authority - appeal allowed.
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