CESTAT set aside the order of confiscation of imported "Alloy...

CESTAT set aside the order of confiscation of imported "Alloy Tool Steel" for absence of BIS marking at the time of import. It held that the foreign manufacturer possessed a valid BIS licence prior to import, the goods conformed to prescribed IS standards, and the supplier had duly authorised the importer to affix BIS marks before clearance under customs supervision, which was in fact done. As the regulatory object of ensuring standard-compliant goods entering the Indian market stood fulfilled, and no mala fides or quality concerns were established, confiscation and consequential penal action were held unsustainable and the appeal was allowed.