2002 (1) TMI 487

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...., SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)].-  This appeal has been preferred by the appellants against the order-in-original dated 30-8-2001 passed by the Commissioner of Customs vide which he had ordered confiscation of the goods valued at Rs. 14,35,518/- under Section 111(d) of the Customs Act and allowed redemption of the same on payment of fine of Rs. 3,00,000/-....

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....otification. He has also contended that even if the said notification was applicable, non-registration of the manufacturer of the goods with BIS was only a technical lapse for which the appellants could not be heavily penalised by imposing redemption fine of Rs. 3,00,000/- and penalty of Rs. 25,000/-. Therefore, the impugned order of the Commissioner deserves to be set aside, if not, modified in r....

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....act by the appellants with the manufacturer was not relevant at all for the applicability of the above said notification to their case. The relevant date was the date on which the bill of entry was submitted by them for clearance of the goods and on that date, the notification referred to above, was very much in force. The goods had been rightly confiscated under Section 111(d) of the Customs Act ....