2023 (2) TMI 18 - HC - Customs

Tribunal Upholds Decision on Fake Certificate Import Appeal

M/s. Mohit Industries Versus Commissioner Of Customs, New Delhi (ICD TKD)

The Tribunal dismissed the appeal under Section 130A of the Customs Act, 1962, challenging the import of goods under a forged/fake BIS Certificate. The ... Import of Cold Rolled Grain Oriented Electrical Steel Sheets under fake BIS Certificate - HELD THAT:- 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 Tribunal. The learned Tribunal, after hearing the parties, found no merit in the appellant’s appeal. The statement made by Mr Manoj Kumar – which is not disputed 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. There are no merit in the present appeal - appeal dismissed. Issues:1. Appeal under Section 130A of the Customs Act, 1962 against an order passed by the Customs Excise and Service Tax Appellate Tribunal.2. Allegation of importing goods under forged/fake BIS Certificates.3. Adjudication of responsibility for importing goods under fake BIS Certificate.4. Examination of evidence including statements and correspondence to determine the authenticity of the BIS Certificate.5. Upholding of the lower authorities' findings by the Tribunal based on evidence and admissions.Analysis:1. The appellant filed an appeal under Section 130A of the Customs Act, 1962 challenging an order passed by the Customs Excise and Service Tax Appellate Tribunal. The appeal was against the import of Cold Rolled Grain Oriented Electrical Steel Sheets under a forged/fake BIS Certificate. The Tribunal examined the sequence of events leading to the allegation and the subsequent investigation initiated by the Directorate of Revenue Intelligence. The Tribunal upheld the lower authorities' findings, rejecting the appellant's appeal.2. The Adjudicating Authority found the appellant responsible for importing goods under a fake BIS Certificate after examining statements and evidence. Mr. Manoj Kumar, the appellant's accountant, admitted to preparing the BIS Certificate, which was corroborated by further investigations. The Tribunal concurred with the lower authorities' decision, emphasizing the lack of revised ISI mark on the imported goods and the confirmation of the fake certificate by the manufacturer's Indian subsidiary/agent.3. The Tribunal considered the evidence, including Mr. Manoj Kumar's admission and the correspondence from the manufacturer's representative, to affirm the findings of the Adjudicating Authority and the Commissioner of Customs (Appeals). The Tribunal noted the lack of signature on the certificate, discrepancies in the standards specified, and the involvement of the appellant's employees in preparing the import documents with fake certificates. The appellant's defense was found unsupported by the record.4. The Tribunal's decision was based on a comprehensive analysis of the facts, statements, and correspondence involved in the case. The lack of genuine BIS Certificate, discrepancies in standards, and admissions by the appellant's employees led to the dismissal of the appeal. The Tribunal highlighted the importance of authentic documentation in import processes and upheld the lower authorities' conclusions based on the evidence presented.5. In conclusion, the Tribunal dismissed the appeal, stating that no substantial question of law arose for consideration. The decision was grounded in the evidence, admissions, and correspondence indicating the fabrication of the BIS Certificate. The Tribunal's judgment emphasized the significance of adhering to standards and authenticity in import procedures, reinforcing the findings of the lower authorities based on the established facts of the case.