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TMI Blog2019 (3) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Revenue Intelligence (DRI) about some importers being engaged in mis-declaration of LED TVs as LED TV panels, which were being cleared through various Ports in India. It was observed that the parts were got removed from these LED TVs and were being separately imported. The LED TVs were separately imported as LED panels. Those imported panels were re-fitted with those imported parts and were sold in the domestic market as LED Tvs. In furtherance thereof, various searches were conducted by the Department including in the premises of the present appellant that is M/s. Gyani Electronics Repairs and M/s. Mania Enterprises, both at Saraswati Marg, Karol Bagh, New Delhi. The appellant being the proprietor of both the firms was present at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ze is 32 Inches and above. It is submitted that since the TV in Question were less than 32 Inches, the adjudicating authority has committed an error while still ordering confiscation of those TVs for want of BIS Registration. It is submitted that the appellant here is the small trader. The penalty imposed is not arising out of any of his fault and shall rather affect him adversely. The order under challenge is accordingly prayed to be set aside. Appeal is prayed to be allowed. 4. While rebutting these arguments, it is submitted on behalf of the Department that there was a specific intelligence received by the DRI that the various searches including the one in both the premises of the appellant were conducted. It is impressed upon that duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ED TV recovered as far as the model, size, brand-name etc. were duly noted while seizing the same. It is thereafter that summon was served upon the appellant to get his statement recorded under Section 108 of the Customs Act. His statement got recorded on 14th November, 2014, though he failed to join the investigation at the first available opportunity. In the said statement, it is observed that there is a clear admission on part of the appellant that the LED TVs are purchased by him from the local sales without bills as the local sellers were offering the hefty discounts. These local sellers works through selling agents. Names of such few agents were disclosed by the appellant himself in the said statement. He again was summoned and a subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ronics and Information Technology dated 24th May, 2017. Though appellants defense is that the LED TVs recovered from their premises are of 80 CMs. i.e. 31.5 Inches, measurement being less than 32 Inches, no BIS registration is required. But seen from the Panchnama having the details of the TVs recovered from the appellant, as also got acknowledged by the appellant himself in his defence reply, it is apparent that there is the complete details about the model No., the size of the panel and the brand as well. Perusal thereof shows that LED for Samsung brand as well as for Sony brand are mentioned to be of 32 Inches. The appellant could not produce any other document to support that the dimension thereof was 31.5 Inches. in absence thereof and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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