https://www.taxtmi.com/caselaws?id=433503 Import clearance based on a fake BIS certificate could not be sustained, as the record showed the certificate was not genuine, the employee admitted preparing it in editable form, and the foreign manufacturer confirmed it had not issued it. The Tribunal's finding that the goods did not conform to prescribed standards and were supported by a forged BIS certificate was affirmed. On those concurrent factual findings, no substantial question of law arose in the customs appeal under Section 130A of the Customs Act, and the challenge failed. en-us Fri, 27 Jan 2023 00:00:00 +0530 Thu, 28 Sep 2023 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433503 Import clearance based on a fake BIS certificate could not be sustained, as the record showed the certificate was not genuine, the employee admitted preparing it in editable form, and the foreign manufacturer confirmed it had not issued it. The Tribunal's finding that the goods did not conform to prescribed standards and were supported by a forged BIS certificate was affirmed. On those concurrent factual findings, no substantial question of law arose in the customs appeal under Section 130A of the Customs Act, and the challenge failed. Case-Laws Customs Fri, 27 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433503