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    <title>2006 (3) TMI 496 - CESTAT, BANGALORE</title>
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    <description>BIS registration by the foreign supplier, initially required for imported electrical switches and sockets, was subsequently dispensed with. Because the regulatory requirement supporting confiscation had been withdrawn, destruction of the goods served no useful purpose. In the absence of contumacious conduct by the importer, absolute confiscation and penalty were unwarranted, with consequential relief available.</description>
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      <description>BIS registration by the foreign supplier, initially required for imported electrical switches and sockets, was subsequently dispensed with. Because the regulatory requirement supporting confiscation had been withdrawn, destruction of the goods served no useful purpose. In the absence of contumacious conduct by the importer, absolute confiscation and penalty were unwarranted, with consequential relief available.</description>
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