TaxTMI 
TaxTMI 
2022 (7) TMI 247
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....mandatory requirement as per the Extant Steel & Steel Products (Quality Control) Order, 2018 issued by Ministry of Steel. The same is also mentioned in the instruction issued under F.No. 450/71/2014 dated 09.07.2014 by CBIC. Department initiated an investigation on the basis of information about forged/fake BIS certificates and accordingly, the premises (residential as well as official) of the appellant were searched on 01.03.2019 under respective Panchnamas. Vide the Panchnama of even date certain incriminating documents, import documents with one laptop were also resumed. Statements of persons concern were recorded. 3. The live import consignment imported by the appellant covered under Bill of Entry No. 2136252 dated 20.02.2019 in Cont....
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....eard Mr. Sanjay Kumar, learned Counsel for the appellant and Ms. Tamanna Alam, learned DR for the department. 6. Learned Counsel for the appellant has submitted that appellant was importing CRGO Steel Sheets from various other countries then Japan through their CHA M/s. Orchid Logistics Pvt. Ltd. However, mainly they were importing from M/s. Tamaki Sangyo Co. Ltd. in Japan. All the import documents of the goods used to be sent by the appellant to their suppliers and hence, were sent to M/s. Tamaki Sangyo Co. Ltd. also through bank under letter of credit. On receipt of original import documents from bank the same were sent by the appellant to his CHA. It is thereafter, based on those documents that the CHA had filed the Bill of Entry No. ....
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....as detained and was proposed to be confiscated for want of the proper BIS certificate. This being a Bureau of India Standards certificate is issued by the respective Ministry in the favour of the manufacturer who further issues same to its buyers. Since the goods herein are CRGO Electrical Steel Sheet/Coils Section 17 of BIS Act, 2016 prohibit the import of goods without requisite BIS license and fulfillment of the conditions that the products should made the prescribed quality parameters/technical requirements of the relevant Indian standards and also should bear the standard mark. In the present case, it has come on record that the certificate on the impugned goods was the one bearing no. IS 3024:2006, whereas, as per Indian standards spe....
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....tomo Metal Corporation, Japan vide e-mail dated 05.03.2019, by their Assistant Manager, Mr. Nishant Singh conveyed that after thorough examination of the BIS/MTC certificate provided by DRI Office the same was found fake and was not genuine as was not issued by their company. Not only this, he also submitted, the template of original BIS/MTC certificate issued by their company i.e. M/s. Nippon Steel & Sumitomo Metal Corporation, Japan having three pages duly signed by him. Admittedly, the certificate in the present case bears nobody's signature. The investigating team has also reached the CHA of the appellant, Mr. Bharat Bhushan, the partner thereof has denied any knowledge about the certificate to be fake. He only deposed about receiving a....