9911796707
TMI Blog2023 (2) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... impugning an order dated 06.07.2022 [Final Order No. A/50583/2022 - SM (BR)] passed by the Customs Excise and Service Tax Appellate Tribunal (hereafter 'the Tribunal') in Customs Appeal No. 51910/2021. 4. The appellant had preferred the said appeal against an order dated 10.08.2021 passed by the Commissioner of Customs (Appeals). The order dated 10.08.2021 was passed in an appeal preferred by the appellant against an order dated 25.10.2019 passed by the Adjudicating Authority pursuant to a show cause notice dated 28.08.2019. 5. The appellant had imported Cold Rolled Grain Oriented Electrical Steel Sheets from one M/s Tamaki Sangyo Co. Ltd. The said supplier had issued an Invoice dated 11.01.2019 in respect of the said goods. The Bill of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als, were prepared by him. These documents included an excel workbook named 'BIS Certificate'. He submitted that the soft copy of the editable excel sheets had been received and the details were filled up by him. He, thus, practically conceded to filling up the format of the BIS Certificate. 8. After examining the facts obtaining in the case, the Adjudicating Authority had found that the goods imported by the appellant were covered under the fake BIS Certificate and the import did not conform to the standards as specified. The CIT (Appeals) did not disturb any of the findings of the Adjudicating Authority and by an order dated 25.10.2019, rejected the appellant's appeal. This led the appellant to institute an appeal before the learned Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aptop. Not only this, he also admitted for those excel sheets to be received in soft editable form of BIS/Mill Test certificates. Mr. Manoj Kumar could not depose about the sender of the formats of those certificates. The mail received for the same was also mentioned to have been deleted. 8.2 The proprietor of appellant Mr. Birender Prasad has admitted Mr. Manoj Kumar to be his employee and to have been involved in preparing of the import documents. The defense taken by him corroborates the admission made by Mr. Manoj Kumar that the certificates were used to be received in the form of editable formats. The proprietor could not explain about absence of revised ISI mark on the impugned goods. There is no denial that BIS certificate in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of any competent authority. Hence, I hold that there is no infirmity in the findings arrived at by Commissioner (Appeals). Order is accordingly upheld. Consequent thereto the appeal stands dismissed." 9. We concur with the aforesaid reasoning. The statement made by Mr Manoj Kumar - which is not disputed before us - clearly indicates that the BIS Certificate was prepared by him and corroborate the allegation that the BIS Certificate was fake. The communication received from the Indian subsidiary/agent of the manufacturer, M/s Nippon Steel and Sumitomo Metal Corporation confirms that the BIS Certificate, which purportedly issued to it, is fake. 10. In view of the above, we find no merit in the present appeal. No substantial question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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