2023 (2) TMI 18

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....mpugning an order dated 06.07.2022 [Final Order No. A/50583/2022 - SM (BR)] passed by the Customs Excise and Service Tax Appellate Tribunal (hereafter 'the Tribunal') in Customs Appeal No. 51910/2021. 4. The appellant had preferred the said appeal against an order dated 10.08.2021 passed by the Commissioner of Customs (Appeals). The order dated 10.08.2021 was passed in an appeal preferred by the appellant against an order dated 25.10.2019 passed by the Adjudicating Authority pursuant to a show cause notice dated 28.08.2019. 5. The appellant had imported Cold Rolled Grain Oriented Electrical Steel Sheets from one M/s Tamaki Sangyo Co. Ltd. The said supplier had issued an Invoice dated 11.01.2019 in respect of the said goods. The Bill of En....

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....ls, were prepared by him. These documents included an excel workbook named 'BIS Certificate'. He submitted that the soft copy of the editable excel sheets had been received and the details were filled up by him. He, thus, practically conceded to filling up the format of the BIS Certificate. 8. After examining the facts obtaining in the case, the Adjudicating Authority had found that the goods imported by the appellant were covered under the fake BIS Certificate and the import did not conform to the standards as specified. The CIT (Appeals) did not disturb any of the findings of the Adjudicating Authority and by an order dated 25.10.2019, rejected the appellant's appeal. This led the appellant to institute an appeal before the learned Tribu....

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....ptop. Not only this, he also admitted for those excel sheets to be received in soft editable form of BIS/Mill Test certificates. Mr. Manoj Kumar could not depose about the sender of the formats of those certificates. The mail received for the same was also mentioned to have been deleted. 8.2 The proprietor of appellant Mr. Birender Prasad has admitted Mr. Manoj Kumar to be his employee and to have been involved in preparing of the import documents. The defense taken by him corroborates the admission made by Mr. Manoj Kumar that the certificates were used to be received in the form of editable formats. The proprietor could not explain about absence of revised ISI mark on the impugned goods. There is no denial that BIS certificate in the na....