Fake BIS certificate in import documents upheld adverse customs action and barred any substantial question of law.

Import clearance based on a fake BIS certificate could not be sustained, as the record showed the certificate was not genuine, the employee admitted preparing it in editable form, and the foreign manufacturer confirmed it had not issued it. The Tribunal's finding that the goods did not conform to prescribed standards and were supported by a forged BIS certificate was affirmed. On those concurrent factual findings, no substantial question of law arose in the customs appeal under Section 130A of the Customs Act, and the challenge failed.

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Issues: Whether the import was liable to be rejected and the appeal under Section 130A of the Customs Act, 1962 could succeed where the BIS certificate covering the goods was found to be fake.

Analysis: The material on record showed that the certificate used for clearance of the imported goods was not genuine. The employee responsible for preparing the import documents admitted preparing the BIS certificate in editable form, and the foreign manufacturer's representative confirmed that the certificate was not issued by the manufacturer. The Tribunal's finding that the goods did not conform to the prescribed standards and were covered by a forged BIS certificate was affirmed. On those facts, no substantial question of law arose for consideration.

Conclusion: The issue was answered against the appellant and in favour of the Revenue; the finding of fake BIS certification and the dismissal of the appeal were sustained.

Final Conclusion: The challenge to the adverse customs findings failed, and the Tribunal's view was upheld on the basis of concurrent factual conclusions.

Ratio Decidendi: Where the evidence conclusively shows that the import documents were supported by a fake BIS certificate, concurrent factual findings upholding confiscatory or adverse customs action will not give rise to a substantial question of law in an appeal.

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