https://www.taxtmi.com/caselaws?id=447697 Imported film capacitors declared for power electronics were outside BIS standard IS 13340 because that standard excludes capacitors used in power electronic circuits and components for electrical equipment. As the goods were shown to be intended for UPS, inverter and similar power supply applications, the compulsory certification requirement under the Electrical Capacitor (Quality Control) Order, 2017 did not apply. On that basis, the alleged misdeclaration was unsupported by the record, and confiscation and penalty under Section 111(d) of the Customs Act, 1962 were not sustainable. en-us Mon, 01 Jan 2024 00:00:00 +0530 Wed, 03 Jan 2024 08:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447697 Imported film capacitors declared for power electronics were outside BIS standard IS 13340 because that standard excludes capacitors used in power electronic circuits and components for electrical equipment. As the goods were shown to be intended for UPS, inverter and similar power supply applications, the compulsory certification requirement under the Electrical Capacitor (Quality Control) Order, 2017 did not apply. On that basis, the alleged misdeclaration was unsupported by the record, and confiscation and penalty under Section 111(d) of the Customs Act, 1962 were not sustainable. Case-Laws Customs Mon, 01 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447697