2020 (4) TMI 356

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....ARANCE:   Shri S.C. Jain, Advocate for the appellant Shri Y. Singh, Authorised Representative for the respondent   ARCHANA WADHWA:   As per facts on record, the appellant filed a bill of entry for clearance of imported goods declared as Mobile Phones, alongwith the invoices showing the details of the quantum and value of mobile phones. The import of the said phones requi....

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....ration for mobile batteries. Such certificate was obtained by the appellant from BIS and thereafter he requested for clearance of the goods.   3. In the subsequent proceedings, the original Adjudicating Authority passed the impugned order, for confiscation of the goods with liberty to the appellant to redeem the same on payment of redemption fine of Rs. 10 lakhs. He also imposed penalty of....

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....41038369 dated 17.05.2017 for the mobile phones in terms of Indian Standards (IS) 13252 (Part-1) required under EIT Order,2012 issued by Ministry of Electronics & Information Technology. The mobile Batteries are an integral part of mobile phones and the appellant was under the impression that only BIS certificate in respect of mobile phones was required and not required separately for batteries. A....

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....s submitted late on before seeking clearance. No doubt, at the time of import and filing of Bill of Entry, the Batteries were to be treated as offending goods in the absence of required BIS certificate. There is waiver of Show Cause Notice in this case and hence there were no charges levelled for penalty, whether under Section 112 (a) (i) or under Section 112 (a) (v)."   6. A reading of ab....