2023 (7) TMI 487

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.... that since the function of the 'winches' is that of the LED driver and also it has integrated control gear, importation of the same requires compulsory registration with BIS as per IS:15885(Part 2/Section 13): 2012. While deciding the appeal filed by the appellant, the Learned Commissioner (Appeals) has upheld the original order of original authority in Order-in-Original F. No. S/10-Adj.08/2021-22 Gr.V dated 19.05.2021, wherein he has ordered for re-classification of the goods under CTH 94054090, confiscation of goods along with imposition of redemption fine for re-export purpose and penalty on the appellant-importer. 2. This is the second round of litigation before the Tribunal. In the first round, the Tribunal vide Final Order No. A/8....

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....In this context, he has relied upon the decision of this Tribunal in the case of Commissioner of Customs, Chennai Vs. S.P. Associates and others, reported in 2021 (9) TMI 770- CESTAT-Chennai and Principal Commissioner of Customs (Port), Kolkata Vs. M/s Kanha Electronics, 2021 (11) TMI 960-CESTATKolkata. 4. On the other hand, the Learned AR appearing for revenue reiterated the findings recorded in the impugned order and further submitted that since by deriving the powers under the BIS Act and the Rules framed there under, the conditions were imposed such as registration and compliance of the procedures, etc. have been framed by the Central Government, the same should strictly be adhered to by the importers and since the appellant did not ....

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....case of the appellant should not fall within this scope of ambit of Indian Standards Acts and Rules for consideration of compliance of the procedures laid down therein in respect of the goods imported by the appellant. We find force in the argument placed by the Learned Advocate appearing for the appellant. Since, the Tribunal in the first round of litigation has remanded the matter for a limited purpose of ascertaining the applicability of the Act and Rules framed by the BIS, which should only confine ourselves for discussing the issue as to whether the registration and other formalities are required to be complied with by the appellant in respect of the disputed goods imported by him. Since, the case of the appellant is governed under the....