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2024 (1) TMI 96 - CESTAT MUMBAIConfiscation - Violation of legal requirements of Electrical Capacitor (Quality Control) Order, 2017 - import of CRE Film Capacitor AKMJ-MC – 200UF and 400UF - impugned goods carries BIS standard compliance certification or not - HELD THAT:- The legal requirements which have been not complied with by the appellants have arisen from the compliance requirements under Electrical Capacitor (Quality Control) Order, 2017 which have been issued by the Government of India, in exercise of the powers vested under Section 14 of the Bureau of Indian Standards Act, 1986. The imported goods have been clearly described by the appellants in the B/E No. 7500016 dated 15.02.2022 as ‘CRE Film Capacitor AKMJ-MC – 200UF +/- 5% 330VAC’ - 90 nos. and ‘CRE Film Capacitor AKMJ-MC – 400UF +/- 5% 330VAC’ – 231 nos. providing other relevant details of import such as name of the supplier as ‘Wuxi Cre New Energy Technology Co. Ltd., Jiangsu, China’ and the invoice no. ‘CREPP 220106 dated 06.01.2022’, classifying the goods under CTI 8532 2990 etc. - It cannot be appreciated on how and on what basis, the learned Commissioner (Appeals) had come to the conclusion that there was mis-declaration in respect of the description of the goods. In fact such an assertion in the impugned order is contrary to the facts of the case on record. The imported CRE film capacitors are meant for use as components in the power supply equipment manufactured by M/s Fuji Electric Consul Neowatt Pvt. Ltd. Thus, in terms of paragraph 1.2 (k) of the IS 13340 : 1993, the imported goods are excluded from the scope of coverage as well as compliance with the requirements of IS 13340, as the same are specifically kept out of the items for which of such standards would apply. The appellants have duly filed the B/E in respect of the imported goods and paid the applicable customs duties. It is not the case of the Department, that there was any issue of misdeclaration other than those with respect to the compliance of IS 13340 : 1993. Inasmuch as, the imported goods are specifically excluded from the scope of IS 13340 : 1993, it is found that the requirements under Electrical Capacitor (Quality Control) Order, 2017 is also not applicable in the present case - the alleged violation of 111(d) ibid, as concluded in the impugned order is not sustainable - the conclusion arrived by the learned Commissioner of Customs (Appeal) in the impugned order is not supported by any evidence or factual detail, to fasten the liability on the part of the appellants for confiscation of the imported goods or for imposition of penalty on the appellants. There are no merits in the impugned order passed by the learned Commissioner of Customs (Appeal), in confirming the absolute confiscation of goods and imposition of penalty, inasmuch as there is no violation of Section 111(d) ibid, and the findings in the impugned order is contrary to the facts on record - the impugned order set aside - appeal allowed in favour of the appellants.
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