TaxTMI 
TaxTMI 
2022 (8) TMI 1063
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....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 4 2057278/ 14.02.2019 23.145 CFS- M/s Ameya Logistics, Nh....
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....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 decision of Hon'ble Bombay High Court in case of Ganesh Benzoplast Ltd 2020 (374) E.L.T. 552 (Bomb). He s....
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.... 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) E.L.T. 657 (Bom.) (v) HBL Power Systems Ltd 2018 (362) E.L.T. 856 (Tri.- Hyderabad) (vi) Om Prakash Bhatia 2003 (155) E.L.T. 423 (SC) 6. Heard both si....
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....t 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 that the supplier should be registered. We find that as per the argument of the Department, as far as the genuineness of Mill Test Certificate is concerned, may be relevant to ....
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....ted 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 provisional release of the goods. Further, we find that it's the department that has seized the goods and at their behest goods have been placed in the warehouse for such a long p....