2008 (2) TMI 230

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rters, clearing agents and trading public. An importer of clinical thermometers was required to produce the evidence of registration of the supplier with the Bureau of Indian Standards (BIS). When the assessing authority asked for this evidence, the appellants were not able to produce it. On the other hand, they stated that the thermometers were for free distribution to doctors and not for sale. They requested for provisional release against a Bank Guarantee pending production of BIS Registration Certificate from the supplier. However, they failed to make use of the opportunity given by the Customs authorities for obtaining the certificate from their supplier and produce it. On the other hand, they got a sample of the thermometers tested by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y a condonable lapse. Ld. counsel submits that, in any case, there is no justification for absolute confiscation of the goods. The authorities ought to have allowed the importer to redeem the goods in lieu of confiscation by paying fine under Section 125 of the Customs Act. Alternatively, it is submitted, the appellants should be permitted to re-export the goods. I have heard ld. SDR also who reiterates the findings of the lower authorities. 3. Section 111 (d) of the Customs Act reads as follows :- "111. Confiscation of improperly imported goods, etc.- The following goods bought from a place outside India shall be liable to confiscation :- (a)……………………………………… (b)……………………………………… ....