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TMI Blog2018 (4) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... redemption fine, allowing of re-export and further penalty of Rs. 75,000/- under Section 112 (a)(b)(i) of the Act. 2. The brief facts of the case are that the appellant are holder of IEC as "manufacturer exporter" and also registered with the Central Excise as „manufacturer‟. The appellant had imported "Cold Rolled Non-Grain Oriented Silicon Steel Sheet" in coil and also a quantity of 3,562 Kg Electro Galvanised Steel Sheet in Coil. They filed Bill of Entry No. 2216824 dated 12 August, 2015 for allowing clearance for domestic consumption imported at CFS, ICD Dadri. They had purchased both the items from M/s Kawarin Enterprises Pvt. Ltd., Singapore. As per the commercial invoice dated 27 July, 2015, the value of goods cleared w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses Pvt. Ltd. is not listed for BIS certification as foreign exporter. 4. In absence of the BIS stickers on the Cold Rolled Non-Grain Oriented Silicon Steel Sheet in Coil it appeared that goods were laible for confiscation for violation of the aforementioned Quality Control Order under Section 111 of the Customs Act, 1962, the consignment was seized vide Panchnama dated 27 August, 2015. 5. During the course of enquiry statement of Shri Budh Singh Sethia, Director of appellant was recorded. He stated that they accept that the goods under import did not bear any BIS marking/stickers. However, Shri Sethia informed that their supplier M/s Kawarin Enterprises Pvt. Ltd., is authorized dealer of M/s China Steel Corporation Taiwan (the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anised Steel Sheets. The appellant also produced the certificate from the Singapore trader M/s Kawarin Enterprises Pvt. Ltd., to the effect that they have imported CRNO, Singapore, in Coil, from M/s China Steel Corporation, Taiwan, quantity 200.38 ton and vide another invoice quantity 201.40 ton and out of this quantity they have exported 20,973 Kg to M/s. Elin Electronics Ltd., Ghaziabad, India, vide their Invoice No. 5070435 dated 27 July, 2015 vide Bill of Loading dated 28 July, 2015. The appellant also produced the certificate from the Vice President of M/s China Steel Corporation to the effect that they are qualifying by BIS (under BIS certification mark License No. CM/L-4030857). M/s Kawarin Enterprises Pvt. Ltd., is buying CSC-CRN - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, M/s Kawarin Enterprises Pvt. Ltd., Singapore, supplied them, after the process of slitting and supplied them the slit coils of the required sizes. Further the Revenue has not made any enquiries, whether the manufacturer M/s China Steel Enterprises, Taiwan was registered with BIS or not as claimed. Further there is no test report to the effect that the imported goods do not match the BIS standard. At best it is only a case of venial breach as "trader-exporter" at Singapore, missed to mark the goods with BIS standard. Thus no case of confiscation is made out and accordingly, the counsel prays for appropriate relief. 10. Learned AR for Revenue have relied on the findings in the impugned order. 11. Having considered the rival cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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