TMI Blog2020 (4) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... t mistake on the part of the appellant. In any case, he had subsequently produced the certificate and as such had made good the lapse, if any. In such a scenario, imposition of penalty upon the appellant is not justified. The same is accordingly set aside. Confiscation of batteries - HELD THAT:- Admittedly the same were without a certificate, though under a bonafide belief. As such, their confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n) Order, 2012, issued by the Ministry of Electronics and Information Technology in terms of powers conferred by the Bureau of Indian Standards Act, 1986, and Bureau of Indian Standards Rules, 1987. During the course of examination of the goods, it was found that though the appellant has the necessary permission to import the mobile phones but the same were found to be having batteries, which were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 1962. 4. On appeal against the said order, Commissioner (Appeal) reduced the redemption fine to ₹ 6 lakhs and penalty to ₹ 2 lakhs. The said order of Commissioner (Appeals) is impugned before this Tribunal. 5. For better appreciation of Commissioner (Appeals) order, the reasoning adopted by him is reproduced below: 5.5 I find that the instant case is not one of mis- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17-2086/R41074063 for batteries on 05.10.2017. 5.6 The BIS certification is required before the customs clearance and the appellant submitted the said certificate from the concerned authority. In the impugned case, since SCN and Personal Hearing were waived and the appellant has voluntarily paid the Customs Duty, redemption fine and penalty needs to be given a relook. The mobile phones were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the part of the appellant. In any case, he had subsequently produced the certificate and as such had made good the lapse, if any. In such a scenario, imposition of penalty upon the appellant is not justified. The same is accordingly set aside. 7. As regards the confiscability of the batteries, I find that admittedly the same were without a certificate, though under a bonafide belief. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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