BIS certification dispute over imported LED modules ended with confiscation and penalty found unsustainable on retest evidence.

Absolute confiscation for alleged absence of BIS certification was unsustainable where the earlier test report was not discredited on any reliable basis and the sample-photo discrepancy alone could not defeat the importer's case. After a fresh sample draw and retest, the BIS report confirmed the goods as LED modules conforming to the applicable standard, and the departmental communication stated that compulsory BIS registration marking was not required for such goods. On that evidentiary basis, the confiscation order and consequential penalty could not stand, and clearance as LED modules was accepted.

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Issues: Whether the absolute confiscation of the imported goods and the penalty imposed for want of BIS certification were sustainable, and whether the goods were to be treated as LED chains or LED modules for clearance.

Analysis: The importer's earlier BIS test report was not rejected on any reliable basis, since the discrepancy between the sample and the photographs could not by itself justify the conclusion reached against the importer. A further sample draw and retest were ordered, and the BIS report on retest confirmed that the goods were LED Modules conforming to the relevant standard. The additional material was accepted as admissible evidence, and the departmental communication also stated that compulsory BIS registration mark was not required for such goods. In these circumstances, the order sustaining absolute confiscation could not stand.

Conclusion: The confiscation order and consequential penalty were held unsustainable, and the importer succeeded.

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