TaxTMI 
TaxTMI 
2019 (9) TMI 1111
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....d mis declaration of value, the impugned goods are liable for confiscation under Section 111(m) of the Customs Act, 1962. (ii) The imported impugned goods by: (a) M/s United Traders (as detailed in Annexure A1), (b) M/s Blue Bird Sales(as detailed in Annexure A2), (c) M/s R S Enterprises(as detailed in Annexure A3), and (d) M/s Simplex Enterprises(as detailed in Annexure A4) are also held liable for confiscation under Section 111(d) on the ground that they were attempted to be imported in violation of the provisions of the Electronics & Information Technology Goods (requirement for compulsory registration) Order, 2012 (iii) The goods, other than those held liable for confiscation under Section 111(d) and 111(m) as mentioned above, and imported in the said four containers and by the aforesaid four firms, are held liable for confiscation under Section 119 of the Customs Act, 1962, which provides that any goods used for concealing smuggled goods shall also be liable for confiscation. (iv) Sine the goods held liable for confiscation have been released provisionally for re-export and are not available for confiscation per se, I order imposition of the following fine in lieu of ....
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....ty on the following persons under Section 114AA for their specific acts as discussed above relating to misuse of BIS certificate No R67000086 issued to Samsung India for import of impugned goods which was evidently not permissible, which have rendered the impugned goods liable for confiscation under Section 111(d) & 111(m) of the Customs Act 1962: (a) Shri Jitendra Aggarwal: Rs. 10,00,000/- (Rs Ten Lakh Only) (b) Shri Rajeev Singh: Rs. 2,00,000/- (Rs Two Lakh Only) (c) Shri Vijay Goel: Rs. 2,00,000/- (Rs Two Lakh Only) (x) I drop the proceedings in respect of M/s Sai Dutta Shipping Agency (P) Ltd and M/s Winstar Shipping Services in so far as they relate to imposition of penalty under Section 112(a), 1122(b) and 114AA of the Customs Act, 1962. However, I direct that the copy of the Show Cause Notice and this Order in Original be forwarded to the Competent Authority for action as deemed appropriate under CHALR, 2004. I drop the proceedings against Shri L Satish Mudaliar and Shri Raju Chandrakant Zinjad." 1.2 Out of the number of persons/ parties impacted by the impugned order at present we are concerned with the appeal filed by M/s United Traders thr....
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.... was confusion amongst the importers in respect of the requirement of production of BIS Certificate at the time of import. Thus the strict action by way of imposition of redemption fine and penalties is uncalled for. • They would like to rely on the folo0wing decisions in their support • HBL Power Systems Ltd [2018 (362) ELT 856 (THyd)] • Orion Enterprises [2019 (21) GSTL 397 (TChennai)] • Kothari Foods & Fragrances Pvt Ltd [2018 (364) ELT 368 9T-Del)] • Varalakshmi Exports [2014 (314) ELT 257 (TChennai)] • On account of the acts of Shri Jitender Aggarwal, they had suffered huge losses and so much so the goods imported had to be re-exported; • At the instance of Jitender Aggarwal they had deposited the following amounts with the custom authorities: • Duty deposited against B/E No 4155971 date 23.12.2013 of Rs. 12,47,176/- • Demand Draft No 4729 dated 04.03.2014 for Rs. 34,00,000/-. • Demand Draft No 2321 dated 07.03.2014 for Rs. 31,00,000/-. • Bank Guarantee dated 11.12.2014 of IDBI Bank Delhi for Rs. 13,96,525/- at time of re-export of good....
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....to manipulate the certificate and produced some other certificate, to cover up the imports. All the irregularities in the imports were accepted by Shri Abhishek Jain, Proprietor of M/s United Traders (Appellant). 3.3 Appellants have neither in the appeal or during the course of argument contested in respect of the irregularities noticed in the imports made. They have specifically stated that they were not personally responsible for irregularities. These irregularities were caused and committed by one Shri Jitender Aggarwal. They were simply the innocent victims of the misdeeds of Shri Jitender Aggarwal and have suffered huge losses on that account. Once the fact that the goods were imported contrary to provisions of Customs Act, 1962, they become liable for confiscation under the provisions of Section 111 of the Customs Act, 1962 and the person importing such goods is liable to penalty under Section 112 of the Custom Act, 1962. Tribunal has in case HBL Power Systems Ltd [2018 (362) ELT 856 (T-Hyd) laid down the law in case were goods are imported without proper BIS Certification as follows: "4. Considered arguments on both sides and perused the records. It is not ....
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....arges leviable in respect of the gold within the same period of four months. This Court held, agreeing with the High Court, that the Collector of Customs had no jurisdiction to impose the said two conditions. The learned Additional Solicitor General concedes that the said decision applies to the present case. We do not, therefore, express any view whether that decision can be distinguished in its application to the facts of the present case. On the basis of the concession we hold that the conditions extracted above, being severable from the rest of the other, should be deleted from the said order of the Collector of Central Excise."" 3.4 The decisions relied upon by the appellants do not advance their case. In the present case the goods were seized and then provisionally released. After provisional release of the goods they have been re-exported. In such as situation the goods are liable for confiscation as has been held by the Apex Court in case of Weston Components Ltd [2000 (115) ELT 278 (SC)] wherein following law laid down: "It is contended by the learned Counsel for the appellant that redemption fine could not be imposed because the goods were no longer in the cus....