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CESTAT held that confiscation and penalties under ss.112(a)(i) and 114AA, imposed for alleged mis-declaration of imported base oil as kerosene, could not be sustained where material relied upon tested only 7-8 of the 10 BIS-specified characteristics. The Commissioner(A) had relied on a HC decision permitting partial-parameter testing, but that approach was reversed by the SC, which requires satisfaction of all prescribed characteristics. The department's contention that the SC ruling was inapplicable was rejected. Because the testing did not establish that the imported product met kerosene characteristics in full, the goods were not liable to confiscation and statutory penalties; the impugned order is set aside and the appeal is allowed.
CESTAT held that confiscation and penalties under ss.112(a)(i) and 114AA, imposed for alleged mis-declaration of imported base oil as kerosene, could not be sustained where material relied upon tested only 7-8 of the 10 BIS-specified characteristics. The Commissioner(A) had relied on a HC decision permitting partial-parameter testing, but that approach was reversed by the SC, which requires satisfaction of all prescribed characteristics. The department's contention that the SC ruling was inapplicable was rejected. Because the testing did not establish that the imported product met kerosene characteristics in full, the goods were not liable to confiscation and statutory penalties; the impugned order is set aside and the appeal is allowed.
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