https://www.taxtmi.com/caselaws?id=286367 Import of industrial PCs was treated as subject to the Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2012, which made BIS registration a mandatory precondition for domestic clearance. The argument that the goods were only components and therefore outside the restriction was rejected because tariff classification for duty purposes does not control enforcement of a separate non-tariff import restriction. The absence of the required certificate was viewed as a substantive compliance failure under a consumer-safety regime, justifying denial of clearance and the consequential confiscation and penalty. The challenge to re-export and related enforcement measures therefore failed. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sun, 23 Feb 2020 12:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286367 Import of industrial PCs was treated as subject to the Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2012, which made BIS registration a mandatory precondition for domestic clearance. The argument that the goods were only components and therefore outside the restriction was rejected because tariff classification for duty purposes does not control enforcement of a separate non-tariff import restriction. The absence of the required certificate was viewed as a substantive compliance failure under a consumer-safety regime, justifying denial of clearance and the consequential confiscation and penalty. The challenge to re-export and related enforcement measures therefore failed. Case-Laws Customs Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286367