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TMI Blog2025 (4) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... on) Order, 2012. 2.3 It was also found that both manufacturers i.e. M/s Zhogshan Jewel Lighting Science and Technology Co. Ltd., Zhogshan City, China (in case of fixed general purpose Led Luminaries) have BIS registration certificate vide No. R-41083194 and M/s Zhogshan Henglan Baler Lighting Electrical Appliance, Zhogshan City, China (in case of AC supplied electronic control gear for LED modules) have BIS registration certificate vide No.R-41037842. 2.4 Subsequently, it was found that BIS No. and standard marks were not printed/embossed on the goods covered by BIS Registration Certificate No. R-41083194. However, BIS No. and standard marks were printed on the packages. 2.5 In the case of goods covered by BIS Registration Certificate No. R-41037842, it was found that BIS No. and standard marks were printed on detachable stickers and the same were pasted on the goods as well as printed on the packages. 2.6 Apart from that, one item listed at Sl. No.134 of the impugned bill of entry i.e. 55 packets of LED Hanging Light, were found to be 60 packets of Strip Light (without controller) and held by the lower authority to be mis-declared in description. However, in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 103~ 106, 123 (total : 7 items) LED Ceiling Light 93 R-41037842, R-41083494 HC3650A1, 600MM, 400MM, HC0407A1. 500MM, H1203 4 48 -55. 157 - 160 (total : 12 items) LED Outdoor Light 275 R-41037842, R-41083194 HC0407A1, H1201, H1202, HC0812A1, W1601; HC2436AI, HC3650A1 5 165-171 (total : 7 items) LED Track Light 150 R-41037842, R-41083194 HC0407A1, H1201, HC2436A1, HC1824A1, HC0103A1, HC0812A1, 6 161 LED Floor Light 36 R-41037842, R-41083194 HC0407A1, H1201 7 96 Driver 25 R-41037842 HC0407A1 108 Items Total 1509 Accordingly, it is evident that the appellant has no malafide intention to violate the requirement of BIS (as required) and that the goods so imported were along with description of model. Nos, and the corresponding BIS registration certification. I have also gone through the copies of the BIS registration certificates as submitted by the appellant having Nos. R-41083194 and R- 41037842. In this regard, I find that the appellant was allowed to import the goods having model Nos. (as mentioned in above table) which was also found upon examination and taken up, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art in issuance of the said public notices. I also find that had the PNs been issued in time, the lower authority could have taken the decision in view of the said amendment. 13. I also find that the lower authority in para 17 of its impugned order has mentioned that the details of manufacturer and model No. of products so imported were not embossed/printed on the packages ie. BIS infringing goods and therefore the goods were not sourced from the genuine manufacturer. In this regard, I find that the lower authority in Table-c & Table-D of its impugned order has explicitly mentioned the details of the said goods along with description, model Nos. and the corresponding BIS Nos. Accordingly, it is evident that the appellant has declared the goods along with description and the requirements as per BIS. However, it may be the case that the same was not embossed on the goods imported by the appellant whom the lower authority considered to be the violation of the Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order-2012 and accordingly he found the goods liable for absolute confiscation. I also find that the appellant has submitted the BIS reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the matter I hold, there is no deliberate breach of the quality control order and for the venial breach the provisions of confiscation and penalty are not attracted. Accordingly, I set aside the order of confiscation and penalty. The Learned Counsel informs that they had cleared the goods and have re-exported by paying the redemption fine and penalty. Accordingly, appellant shall be entitled to refund of the duty, redemption fine and penalty deposited by them. I further direct the authority to refund the amount refundable, within a period of 60 days from the date of receipt of the copy of this order." In the instant case also, the appellant agreed for re-export of goods which shows the bona fide intention on the part of appellant. However, in the case the appellant has preferred an appeal before the re-exportation of the subject goods which were not liable for confiscation. Therefore the same should be allowed for clearances for home consumption and the redemption fine and penalty so imposed is liable to be set aside. 15. I also find that in the case of Goodwill Imports va. Commissioner of Customs, New Delhi reported in 2018 (363) ELT 836 (Tri.-Del), Hon'ble CEST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... release of the said goods Le. item No. 134 on the grounds that duty implication regarding the said goods caused by mis-declaration is nil in terms of Customs Duty realization. Accordingly, as the goods have already been released to the appellant, I refrain from going into the matter of confiscation of item No. 134 which was also set aside by the lower authority. As such, the sole issue involved in the instant appeal is regarding the absolute confiscation of goods under Section 111 (d) of the Act. 17. Under the above facts and circumstances, as applicable in the instant case read along with Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2016' dated 10.02.2016 and the judicial pronouncements cited supra, I hold that the goods that were erroneously absolutely confiscated by the lower authority under Section 111 (d) of the Customs Act, 1962 on the grounds of infringing BIS certification requirements, are liable to be released and confiscation is to be set aside. Accordingly, I hold that the goods confiscated under Section 111 (d) of the Act merit to be released to the appellant for home consumption. Consequently, I also set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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