TaxTMI 
TaxTMI 
2020 (7) TMI 453
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....ith driver and the BIS registration number embossed on the LED panel light tallied with the BIS certificate produced, whereas the BIS registration embossed on the driver did not tally with the BIS certificate produced. The adjudicating authority ordered for confiscation of the goods as the wrong BIS number was embossed on the imported drivers. It was held that the subject goods were prohibited for import without BIS certification and ordered for destruction of the same. Penalty of Rs. 1 lakhs was imposed on the appellant under section 112(a) of Customs Act, 1962. Aggrieved by such order, the appellants preferred an appeal before Commissioner (Appeals), who upheld the order passed by the original authority. Hence this appeal. 2. On behalf....
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....IS registration number for the drivers was only error while noting the number on driver. He adverted to page 27 of the BIS certificate issued in respect of the drivers and submitted that the BIS registration number has two parts. First part is a registration number with 8 digits and second part is the Indian Standard Number, which is noted as I.S. number. The product is identified by the Indian Standard Number. The product item number or Indian Standard number of driver is "PART 2/SEC 13", whereas, the product identification number for LED light is "PART 5/SEC 2". Instead of embossing "PART 2/SEC 13" the product number of LED lights was erroneously embossed on the drivers. Exporter/supplier has given letter dated 27.12.2018 clarifying the s....
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....bsolutely confiscated the drivers and also assessed the value of the same as Rs. 9,77,550/-. The appellant is not contesting the valuation arrived by the authorities below. The contest in this appeal is with regard to confiscation of the goods alleging mismatching of BIS no. He prayed that the confiscation may be set aside along with penalties. 7. The learned Authorised Representative Ms. T. Ushadevi, DC (AR) supported the findings in the impugned order. It is submitted by her that on verification of samples of LED panel lights as well as the drivers, it was found that the BIS registration number of the LED lights though tallied with the BIS certificates produced, the registration number embossed on the driver did not tally with the BIS ....
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....0, TONGY INDUSTRIAL PARK, GUZHEN, ZHONGSHAN, CHINA 2. The Registration is being granted for your unit located at the address and for the brand and models mentioned at serial no 1 above. 3. The number assigned to this Registration is R-41036226 which has been made operative from 23-4-2016 and is valid upto 22-04-2018. The Registration Number should invariably be referred to in your future correspondence. 10. From the above it can be seen that the registration number has two parts. One, the 8-digit number and also I.S. no.R-41036226 is 8-digit number, with regard to the driver imported by the appellant which is under dispute. The second part, which is the I.S. no. gives the description of the product type number. In case ....
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....bossing the number on the drivers. 12. The learned Authorised Representative has countered the said letter stating that it has not been produced before the authorities below and also that it is issued to the appellant by M/s. Newsen Electronics Ltd., whereas, the appellant had imported the goods from M/s. World Light Industries Ltd., Hong Kong. The letter is issued by the manufacturer of the goods. M/s. Newsen Electronics Ltd., is the foreign manufacturer of the said drivers and the BIS certificate is obtained by the Indian representative of the said company. M/s. World Light Industries Ltd., is only a supplier from whom the appellant has procured the goods. It is the manufacturer only who has to give clarification as to the difference i....