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2023 (2) TMI 18 - HC - CustomsImport of Cold Rolled Grain Oriented Electrical Steel Sheets under fake BIS Certificate - HELD THAT:- The Adjudicating Authority had found that the goods imported by the appellant were covered under the fake BIS Certificate and the import did not conform to the standards as specified. The CIT (Appeals) did not disturb any of the findings of the Adjudicating Authority and by an order dated 25.10.2019, rejected the appellant’s appeal. This led the appellant to institute an appeal before the learned Tribunal. The learned Tribunal, after hearing the parties, found no merit in the appellant’s appeal. The statement made by Mr Manoj Kumar – which is not disputed clearly indicates that the BIS Certificate was prepared by him and corroborate the allegation that the BIS Certificate was fake. The communication received from the Indian subsidiary/agent of the manufacturer, M/s Nippon Steel and Sumitomo Metal Corporation confirms that the BIS Certificate, which purportedly issued to it, is fake. There are no merit in the present appeal - appeal dismissed.
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