2009 (11) TMI 261

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erein presented a bill of entry dated 12-1-2005 for assessment and clearance of 'measuring tapes' along with other goods like stethoscope holder and testing pin etc. For the import of 'measuring tapes', registration with the Department of Weights and Measures in accordance with the Standards of Weights and Measures Act, 1976 (hereinafter referred to as SWM Act) was required. Since the importer was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal by the Revenue. 2. I have heard both sides. In terms of Section 47(1), no dealer or manufacturer shall export or import any weight or measure unless he is registered under the Section as such exporter or importer as the case may be. Section 2 (c) of the SWM Act defines a "dealer" as a person who, or a firm or a Hindu Undivided Family, which carried) on, directly or otherwise, the business .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as they are not 'manufacturers' of weights and measures. Since the importers fall within the definition of 'dealer' under the SWM Act, registration is mandatory and since they did not possess a Registration Certificate, the Additional Commissioner rightly held that the goods were liable to confiscation and the importers liable to penalty. I, therefore, set aside the impugned order and allow the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X