2022 (7) TMI 249

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.... a/w. Ruju R. Thakkar for Respondents P.C . : 1. The indisputable fact that arises is that the goods namely 'Solar Module-540W' imported under bill of entry No. 6263788 dated 15.11.2021 were imported without requisite labeling prescribed under the Bureau of Indian Standards Act, 2016 (for short "BIS Act"). 2. By an order dated 20.12.2021, the Additional Commissioner of Customs, passed an ....

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....mitted labeling on the basis of the license that petitioner had to fulfill the conditions of BIS provisions. The Commissioner of Customs, (Appeal) has also directed Additional Commissioner of Customs, Nhava Sheva to permit the same. Therefore, in short instead of accepting redemption fine, for purpose of re-export, the Commissioner of Customs (Appeals) directed redemption fine to be accepted, perm....

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....ification states that :- " I, Commissioner of Customs NS-V, designated as Additional Commissioner of Customs having my office at Mumbai, Jawaharlal Nehru Customs House, Nhava Sheva, Raigad, Maharashtra-400707, India, do hereby solemnly affirm and state as under". Of course, we find rubber stamp of one D.S.Garbyal, Commissioner of Customs NS-V. Though we initially wanted to reject this ....

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....has affirmed the said affidavit to present himself or herself before the Court Master tomorrow to re-affirm the affidavit. 6. For the first time, in the affidavit in reply it is mentioned that on 16.06.2022, respondent department has filed an appeal as well as stay application against the order of the Commissioner of Customs (Appeals). Ms. Lizum states that she has not been served a copy of thi....