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2021 (2) TMI 565 - AT - CustomsClassification of imported goods - Winches (stage Lighting Equipment) and LED Balls of different sizes - winches classified under Custom Tariff Heading 84253100 and those of LED Ball under 85395000 or otherwise? - correct Classification of the imported good under the heading 84253100 or 94054090? - requirement of registration with BIS, in view of the provision of the Electronics and IT Goods (Requirements for Compulsory Registration) Order, 2012 - confiscation - penalty. Correct Classification of the imported good under the heading 84253100 or 94054090? - HELD THAT:- In the present case, both the authorities below have determined the essential character of the impugned goods as lighting fixture after considering the product catalogue (literature) and the Chartered Engineer Certificate. Appellants have not produced anything before us to disturb the said findings of lower authority, and establish that impugned goods are simple handling/ lifting equipment to merit classification under heading 84253100 - When both authorities have determined the essential character of the impugned goods as Lighting Fixture, then the classification as determined by them under heading 94054090 cannot be faulted with. Whether the goods are required to be compulsorily registered with BIS, in view of the provision of the Electronics and IT Goods (Requirements for Compulsory Registration) Order, 2012? - HELD THAT:- From the Electronics and IT Goods (Requirements for Compulsory Registration) Order 2012, it is quite evident that the said order is applicable in respect of the Goods, as defined and specified in the schedule. Further the goods should be conformity with specified Indian Standard as per the schedule. Both the authorities below have failed to specify the Indian Standard as per the Schedule, to which these imported goods, i.e. LED Winches should have been in conformity before proceeding to hold them to be imported in contravention of the provisions of Electronics and IT Goods (Requirements for Compulsory Registration) Order 2012. In absence of any determination of the Indian Standard, which would be applicable in respect of these goods the impugned order holding that goods have been imported in contravention of the provisions of the Electronics and IT Goods (Requirements for Compulsory Registration) Order 2012, cannot be sustained. The order holding that the goods are prohibited and liable for absolute confiscation needs to be reconsidered by the authorities below in terms of the provisions of the Electronics and IT Goods (Requirements for Compulsory Registration) Order 2012. Hence the matter needs to be remanded back to the original authority for determination of Indian Standard as per the column (3) of the Schedule to the Electronics and IT Goods (Requirements for Compulsory Registration) Order 2012. Are Goods liable for confiscation and penalty on the importer justified? - HELD THAT:- Time and again it has been held by various authorities that mere misclassification of goods, is not misdeclaration for which the goods can be held liable for confiscation under Section 111 (m) of the Customs Act, 1962. However it is found that the Assistant Commissioner has for confiscation not only invoked Section 111 (m) but has also held that the goods are prohibited goods and are liable for confiscation under section 111 (d) too. Since the goods have been held as prohibited for the reason of failure to comply with the requirements of compulsory registration of the goods as per Electronics and IT Goods (Requirements for Compulsory Registration) Order 2012, and we are remanding the matter for consideration of applicability of the said order to the impugned goods, the issue of confiscation in terms of this Section 111 (d) and penalty under Section 112 (a) also is remanded back to the original authority. Appeal allowed by way of remand.
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