Confiscation of imported balances upheld where metric conversion was unproven and the claimed research exemption failed.

Imported electronic balances remained liable to confiscation because they were dual-system instruments, not converted to the metric system, and no Legal Metrology certificate was produced to show compliance. The continued prohibition under Section 49 of the Standards of Weights and Measures Act, 1976 meant the import was contrary to law. The claimed exemption for scientific investigation or research under Section 74 of the Standards of Weights and Measures (Enforcement) Act, 1985 did not displace that prohibition on the facts. Confiscation under Section 111(d) of the Customs Act was therefore sustainable, and the penalty under Section 112(a) followed consequentially, with the fine and penalty found reasonable.

---

---

Issues: Whether imported electronic balances, not converted to metric system and not supported by the Legal Metrology Department certificate, were liable to confiscation under the Customs law and whether the claimed exemption for scientific investigation or research could avoid confiscation and penalty.

Analysis: The imported balances were found to be dual-system instruments and not permitted for general weighment because only metric system balances were allowed. The importer was given time to convert them into metric system, but no certificate was produced to show compliance. In the absence of proof of conversion, the prohibition under Section 49 of the Standards of Weights and Measures Act, 1976 continued to apply, making the import contrary to law. The claimed benefit of Section 74 of the Standards of Weights and Measures (Enforcement) Act, 1985 did not assist the importer, as the exemption was not shown to override the import prohibition on the facts. The confiscation under Section 111(d) of the Customs Act was therefore sustainable, and the penalty under Section 112(a) was only consequential. The fine and penalty were also found to be reasonable.

Conclusion: The confiscation and penalty were upheld.

---