https://www.taxtmi.com/caselaws?id=411137 The Tribunal allowed the appeal, setting aside the confiscation, fine, and penalty orders imposed by the Commissioner of Customs. It determined that the imported goods, declared as Handheld Mixers, did not require mandatory compliance with Bureau of India Standards (BIS) regulations as they were distinct from Handheld Blenders. The Tribunal found that the Department's claim lacked sufficient evidence and that the BIS compliance issue was raised belatedly. Consequently, the Customs authorities were directed to release the goods upon payment of appropriate customs duty, which had already been made by the appellant. en-us Mon, 16 Aug 2021 00:00:00 +0530 Tue, 17 Aug 2021 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411137 The Tribunal allowed the appeal, setting aside the confiscation, fine, and penalty orders imposed by the Commissioner of Customs. It determined that the imported goods, declared as Handheld Mixers, did not require mandatory compliance with Bureau of India Standards (BIS) regulations as they were distinct from Handheld Blenders. The Tribunal found that the Department's claim lacked sufficient evidence and that the BIS compliance issue was raised belatedly. Consequently, the Customs authorities were directed to release the goods upon payment of appropriate customs duty, which had already been made by the appellant. Case-Laws Customs Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411137