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2019 (3) TMI 52 - CESTAT NEW DELHIMis-declaration of imported goods - LED TVs were misdeclared as LED TV panels - confiscation - penalties - Held that:- The law of admission is absolutely clear that admissions needs no further proof unless and until contrary is proved or are withdrawn. I observe that despite being summoned for more than four times and despite being recorded twice there is no retraction on part of the appellant for the admission of impugned LED TVs to have been procured by way of improper imports. Rather the statement of the co-noticees goes on to further corroborate the admission of the present appellant - there is no infirmity in the order under challenge while directing the confiscation of goods being the result of improper import. BIS Certification - Held that:- It is an acknowledgement on the part of the appellant that BIS Certification is required for all such LED TVs, which are measuring 32 Inches and above, as is also apparent from the appellants emphasis about the information received from Ministry of Electronics and Information Technology dated 24th May, 2017. Though appellants defense is that the LED TVs recovered from their premises are of 80 CMs. i.e. 31.5 Inches, measurement being less than 32 Inches, no BIS registration is required - Perusal thereof shows that LED for Samsung brand as well as for Sony brand are mentioned to be of 32 Inches. The appellant could not produce any other document to support that the dimension thereof was 31.5 Inches. in absence thereof and in view of the above noticed acknowledgement on part of the appellant - thus, the adjudicating authority has committed no error while holding these LED TVs of 32 Inches for which mandatory BIS Certification is required as per Electronic and Information Technology goods (Requirement of Compulsory Registration) Order, 2012 as was notified on 3rd October, 2012. There is no infirmity in the order under challenge, same is hereby upheld - appeal dismissed.
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