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2009 (11) TMI 261 - AT - CustomsConfiscation and penalty- The respondents herein presented a bill of entry for assessment and clearance of ‘measuring tapes’ along with other goods like stethoscope holder and testing pin etc. For the import of ‘measuring tapes’, registration with the Department of Weights and Measures in accordance with the Standards of Weights and Measures Act, 1976 (hereinafter referred to as SWM Act) was required. Since the importer was not so registered, the ‘measuring tapes’ were held to be liable for confiscation. Show-cause notice was waived and personal hearing was granted to the importers by the Additional Commissioner of Customs who held that registration was mandatory for export or import of any weight or measure under Section 47 of the SWM Act. He, therefore, ordered confiscation under Section 111(d) of the Customs Act, 1962 read with Section 47 of the SWM Act, 1976 with an option to redeem the goods on payment of a fine of Rs. 80,000/- along with applicable duty, and also imposed a penalty of Rs. 20,000/- on the importer under Section 112(a) ibid. The Commissioner (Appeals) accepted the contention of the importers that they were neither dealers nor manufacturers and set aside the adjudication order, hence this appeal by the Revenue. Held that- Since the importers fall within the definition of ‘dealer’ under the SWM Act, registration is mandatory and since they did not possess a Registration Certificate, the Additional Commissioner rightly held that the goods were liable to confiscation and the importers liable to penalty. I, therefore, set aside the impugned order and allow the appeal.
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