https://www.taxtmi.com/caselaws?id=402861 Absolute confiscation for alleged absence of BIS certification was unsustainable where the earlier test report was not discredited on any reliable basis and the sample-photo discrepancy alone could not defeat the importer's case. After a fresh sample draw and retest, the BIS report confirmed the goods as LED modules conforming to the applicable standard, and the departmental communication stated that compulsory BIS registration marking was not required for such goods. On that evidentiary basis, the confiscation order and consequential penalty could not stand, and clearance as LED modules was accepted. en-us Tue, 12 Jan 2021 00:00:00 +0530 Thu, 14 Jan 2021 11:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402861 Absolute confiscation for alleged absence of BIS certification was unsustainable where the earlier test report was not discredited on any reliable basis and the sample-photo discrepancy alone could not defeat the importer's case. After a fresh sample draw and retest, the BIS report confirmed the goods as LED modules conforming to the applicable standard, and the departmental communication stated that compulsory BIS registration marking was not required for such goods. On that evidentiary basis, the confiscation order and consequential penalty could not stand, and clearance as LED modules was accepted. Case-Laws Customs Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402861