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        Case ID :

        2022 (7) TMI 249 - HC - Customs

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        Court ruling on import of unlabeled goods under BIS Act, 2016 triggers Customs Act, 1962 actions The court addressed the import of goods without proper labeling under the BIS Act, 2016, leading to actions under the Customs Act, 1962. The Commissioner ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                              Court ruling on import of unlabeled goods under BIS Act, 2016 triggers Customs Act, 1962 actions

                              The court addressed the import of goods without proper labeling under the BIS Act, 2016, leading to actions under the Customs Act, 1962. The Commissioner of Customs (Appeal) modified the order, allowing labeling instead of re-export. Despite court directions, respondents failed to comply, leading to enforcement actions. Discrepancies in filed affidavits were noted, and the court emphasized proper affirmation. The respondent department filed an appeal and stay application, with the court stressing prompt service to the petitioner. Non-compliance could result in contempt proceedings, highlighting the need for adherence to court directives. The judgment was disposed of with liberty to apply for further actions.




                              Issues:
                              1. Import of goods without requisite labeling under the BIS Act, 2016.
                              2. Confiscation of goods, redemption fine, and penalty under the Customs Act, 1962.
                              3. Appeal before the Commissioner of Customs (Appeal) and directions given.
                              4. Non-compliance with the directions by the respondents.
                              5. Affidavit filed by the respondents and discrepancies noted.
                              6. Filing of an appeal and stay application by the respondent department.
                              7. Directions given regarding the appeal and stay application, and consequences of non-compliance.
                              8. Contemplation of contempt proceedings.
                              9. Disposal of the petition with liberty to apply.

                              Analysis:
                              1. The judgment addresses the import of goods, specifically 'Solar Module-540W,' without the necessary labeling as per the Bureau of Indian Standards Act, 2016 (BIS Act). This violation led to subsequent legal actions under the Customs Act, 1962.

                              2. The Additional Commissioner of Customs issued an order for the confiscation of the goods, redemption fine, and penalty under relevant sections of the Customs Act, 1962. The petitioner was given the option to redeem the goods for re-export by paying a redemption fine and additional charges.

                              3. The petitioner appealed this order before the Commissioner of Customs (Appeal), who modified the decision. Instead of re-exporting the goods, the Commissioner allowed labeling based on the petitioner's license to comply with BIS provisions. The Commissioner directed the Additional Commissioner of Customs to permit this action.

                              4. Despite the directions given in the appeal order, the respondents failed to comply, prompting the petitioner to approach the court for enforcement. The court acknowledged the non-compliance and issued directives to ensure adherence to the appeal order.

                              5. The respondents filed an affidavit with discrepancies, including improper affirmation and missing pages. The court highlighted the seriousness of such errors and directed the responsible officer to re-affirm the affidavit properly.

                              6. The respondent department filed an appeal and a stay application against the Commissioner of Customs (Appeal) order. The court emphasized the importance of serving copies of these documents to the petitioner promptly.

                              7. The court directed the respondents to serve the appeal and stay application promptly and warned of consequences if the order was not strictly followed. Non-compliance could lead to contempt proceedings, especially considering the issues with the filed affidavit.

                              8. Contemplation of contempt proceedings was mentioned in case of continued non-compliance with the court's directives. The judgment was disposed of with liberty given to apply for any further necessary actions.

                              9. The petition was disposed of with the instruction for all parties to act according to the court's order, emphasizing the importance of compliance with legal directives.
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