2021 (1) TMI 453

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....ommissioner, Authorised Representative for the Respondent ORDER Confirmation of order for absolute confiscation of goods covered under Bill of Entry No. 3503904 dated 03.06.2019 valued at Rs. 10,27,108/- under Section 111 (d) of the Customs Act, 1962 along with penalty of Rs. 1,50,000/- under Section 112 (a) by the Commissioner of Customs (Appeals), JNCH, Nhava Sheva, Mumbai-II on dated 26.0....

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....not 'LED modules' as opined by the BIS Authorities. In such an event also if discrepancy is noticed Circular No. 30/2017-Cus. dated 18.07.2017 at clause (f) of para 2 that permits redrawal of sample even for a second test could have been resorted to and the second Test report could have been accepted. It reads: "The competent authority shall consider the results of the retest without prej....

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....appellant, a direction was given by this Bench to redraw sample from the seized imported goods and get the same tested at the Bureau of Indian Standards. In obedience to such order dated 06.10.2020 test was carried out and BIS authorities have submitted their report reconfirming that the imported goods are LED Modules standard IS 16103 and the Port Duty Officer, Mumbai forwarded the same report re....