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2020 (7) TMI 453 - AT - CustomsImposition of penalty u/s 112(a) of Customs Act, 1962 - import of LED battern fixture, LED panel light, LED flood light etc. - prohibited goods or not - the BIS number embossed on the driver did not tally with the registration number given in the BIS certificate - Absolute Confiscation - HELD THAT:- The registration number has two parts. One, the 8-digit number and also I.S. no.R-41036226 is 8-digit number, with regard to the driver imported by the appellant which is under dispute. The second part, which is the I.S. no. gives the description of the product type number. In case of driver, the product type number i.e., IS No.15885 is “PART 2/SEC 13” – 2012. On the drivers instead of embossing the said Indian Standard number, the Indian Standard number of LED lights happened to be embossed. The Indian Standard number of LED lights is IS 10322 “PART 5/SEC 2” – 2012. The Commissioner (Appeals) in para 5 has noted that the second part of the BIS number embossed on the driver does not tally. On perusal of the facts as brought out from the records, it is seen that the Indian Standard number only has been embossed erroneously on the driver. The I.S. no. of the LED panel has been embossed on the driver. It is not the case that the I.S. no. of entirely different product is endorsed. Driver is part of the LED panel lights and the lights cannot be used without the corresponding driver - there are no merit in the clarification given by the manufacturers stating that it was an error while embossing I.S. no. on the drivers. For this reason, the confiscation of the driver alone cannot sustain. The order passed by the authority below is therefore set aside. There is no requirement to state specifically that the appellant has to pay duty when these goods are cleared for home consumption. The misdescription of the BIS number is an error committed by the manufacturer - Penalty set aside - appeal allowed.
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