TMI Blog2020 (7) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the product type number i.e., IS No.15885 is PART 2/SEC 13 2012. On the drivers instead of embossing the said Indian Standard number, the Indian Standard number of LED lights happened to be embossed. The Indian Standard number of LED lights is IS 10322 PART 5/SEC 2 2012. The Commissioner (Appeals) in para 5 has noted that the second part of the BIS number embossed on the driver does not tally. On perusal of the facts as brought out from the records, it is seen that the Indian Standard number only has been embossed erroneously on the driver. The I.S. no. of the LED panel has been embossed on the driver. It is not the case that the I.S. no. of entirely different product is endorsed. Driver is part of the LED panel lights and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for import without BIS certification and ordered for destruction of the same. Penalty of ₹ 1 lakhs was imposed on the appellant under section 112(a) of Customs Act, 1962. Aggrieved by such order, the appellants preferred an appeal before Commissioner (Appeals), who upheld the order passed by the original authority. Hence this appeal. 2. On behalf of the appellant, the learned counsel Shri G. Derrick Sam appeared and argued the matter. He submitted that the appellant had imported the following items: Sl.No. Description No. of pieces declared Remark (1) (2) (3) (4) 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adverted to page 27 of the BIS certificate issued in respect of the drivers and submitted that the BIS registration number has two parts. First part is a registration number with 8 digits and second part is the Indian Standard Number, which is noted as I.S. number. The product is identified by the Indian Standard Number. The product item number or Indian Standard number of driver is PART 2/SEC 13 , whereas, the product identification number for LED light is PART 5/SEC 2 . Instead of embossing PART 2/SEC 13 the product number of LED lights was erroneously embossed on the drivers. Exporter/supplier has given letter dated 27.12.2018 clarifying the same. It is stated in such letter that it was erroneously embossed on the driver, the I.S. nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/-. The appellant is not contesting the valuation arrived by the authorities below. The contest in this appeal is with regard to confiscation of the goods alleging mismatching of BIS no. He prayed that the confiscation may be set aside along with penalties. 7. The learned Authorised Representative Ms. T. Ushadevi, DC (AR) supported the findings in the impugned order. It is submitted by her that on verification of samples of LED panel lights as well as the drivers, it was found that the BIS registration number of the LED lights though tallied with the BIS certificates produced, the registration number embossed on the driver did not tally with the BIS certificate produced. The authorities below have rightly confiscated the goods. The LED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NEWSEN ELECTRONICS LIMITED 5TH FLOOR, TONGSHUN ROAD, 80, TONGY INDUSTRIAL PARK, GUZHEN, ZHONGSHAN, CHINA 2. The Registration is being granted for your unit located at the address and for the brand and models mentioned at serial no 1 above. 3. The number assigned to this Registration is R-41036226 which has been made operative from 23-4-2016 and is valid upto 22-04-2018. The Registration Number should invariably be referred to in your future correspondence. 10. From the above it can be seen that the registration number has two parts. One, the 8-digit number and also I.S. no.R-41036226 is 8-digit number, with regard to the driver imported by the appellant which is under dispute. The second part, which is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponsibility for the difference in embossing the number on the drivers. 12. The learned Authorised Representative has countered the said letter stating that it has not been produced before the authorities below and also that it is issued to the appellant by M/s. Newsen Electronics Ltd., whereas, the appellant had imported the goods from M/s. World Light Industries Ltd., Hong Kong. The letter is issued by the manufacturer of the goods. M/s. Newsen Electronics Ltd., is the foreign manufacturer of the said drivers and the BIS certificate is obtained by the Indian representative of the said company. M/s. World Light Industries Ltd., is only a supplier from whom the appellant has procured the goods. It is the manufacturer only who has to giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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