2019 (3) TMI 52

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....ence as was received by the Directorate of Revenue Intelligence (DRI) about some importers being engaged in mis-declaration of LED TVs as LED TV panels, which were being cleared through various Ports in India. It was observed that the parts were got removed from these LED TVs and were being separately imported. The LED TVs were separately imported as LED panels. Those imported panels were re-fitted with those imported parts and were sold in the domestic market as LED Tvs. In furtherance thereof, various searches were conducted by the Department including in the premises of the present appellant that is M/s. Gyani Electronics Repairs and M/s. Mania Enterprises, both at Saraswati Marg, Karol Bagh, New Delhi. The appellant being the proprietor....

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....s required for LED TVs where the screen size is 32 Inches and above. It is submitted that since the TV in Question were less than 32 Inches, the adjudicating authority has committed an error while still ordering confiscation of those TVs for want of BIS Registration. It is submitted that the appellant here is the small trader. The penalty imposed is not arising out of any of his fault and shall rather affect him adversely. The order under challenge is accordingly prayed to be set aside. Appeal is prayed to be allowed. 4. While rebutting these arguments, it is submitted on behalf of the Department that there was a specific intelligence received by the DRI that the various searches including the one in both the premises of the appellant we....

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.... both of his companies detail of each of the LED TV recovered as far as the model, size, brand-name etc. were duly noted while seizing the same. It is thereafter that summon was served upon the appellant to get his statement recorded under Section 108 of the Customs Act. His statement got recorded on 14th November, 2014, though he failed to join the investigation at the first available opportunity. In the said statement, it is observed that there is a clear admission on part of the appellant that the LED TVs are purchased by him from the local sales without bills as the local sellers were offering the hefty discounts. These local sellers works through selling agents. Names of such few agents were disclosed by the appellant himself in the sa....