TaxTMI 
TaxTMI 
2022 (8) TMI 1063
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....und of litigation before this Tribunal. 2. Briefly stated the fact of the case are that the appellant has imported CRGO sheets / coils. On the basis of an intelligence received, it appeared to the Department, that the appellant was importing "Secondary grade goods" and were declaring the same to the "Prime goods". Goods (CRGO Sheets) imported by the appellant, as detailed below, were seized. Sl. No. B/E No/ Date Quantity (in MTs) Name of Importer Seized at 1 2009758/ 11.02.2019 27.005 M/s Shree Chamunda Enterprises CFS- M/s Apollo Logistics, Nhava Sheva 2 2086237/ 18.02.2019 51.180 3 2053006/ 14.02.2019 23.950 CFS- M/s All Cargo Logistics, Nhava Sheva &nbs....
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....n addition to demurrage charges. He submits that the allegation of the Department is not correct; the appellants and the others have been importing such goods from a long time; Department has not raised any objection in the past; now the Department seeks to recover the differential duty for the previous imports and seeks to confiscate the impugned goods under seizure. He submits that the test reports obtained by DRI indicate that the goods are confirming to the requirement of BIS standards IS: 3024 and as such the Department has no reason to hold on to the goods. He fairly submits that the importer is ready to abide by any conditions that may be put for provisional release. He relies on CBIC Circular No. 35/2017 dated 16.08.2017 and the dec....
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....ove not only the good be as per specifications of BIS, the product should bear BIS marks and the manufacturer needs to have BIS license/ registration for manufacturing such goods. He submits that in view of the various judgments, mandatory conditions have to be strictly observed; goods imported in violation of the condition of import should be treated as prohibited goods; importer is not entitled for provisional release in the absence of BIS certificate; the imported goods also need to adhere to BIS standard. He relies on (i) Ambay Cement 2004 (178) E.L.T. 55 (SC) (ii) Raj Grow Impex LLP 2021 (377) E.L.T. 145 (SC) (iii) City Office Equipment 2019 (367) E.L.T. 920 (Mad.) (iv) Global Tradex Ltd. 2016 (332) ....
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....e of the manufacturer can be ascertained from the CRGO sheets; the Sheets indicate the name of the manufacturer; goods are manufactured by the original manufacturer and not suppliers in the instant case. As this reputed companies have been importing for long it cannot be said that they are not BIS compliance. He submits that he would produce the BIS registration/licence of the manufacturer. 7. We find that impugned goods are manufactured by the some other manufacturer and supplied by someone else. We find that as per BIS standard and the control order cited above it is the goods that should be as per BIS specifications and the manufacturer should be licensed or registered by BIS (Bureau of Indian Standard). The rules do not specified tha....
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....he impugned goods. 8. We find that the importer has been suffering for the last 3 years. He had to approach the Honourable High Court and this Tribunal to get the goods tested and released provisionally. As per the submissions of both the parties, adjudication is not likely to be completed in near future. We are of the considered opinion that there is no reason as to why the appellant should suffer as, in view of our discussion above, the goods are tested to be BIS compliant and the manufacturer of the goods is claimed to be registered with the BIS. We find that the importer appellant has complied with the conditions of Import of impugned CRGO sheets. Therefore, we find that the department is not correct in rejecting the request for prov....