TaxTMI 
TaxTMI 
2025 (4) TMI 833
X X X X Extracts X X X X
X X X X Extracts X X X X
....y Goods (Requirement for Compulsory Registration) Order, 2012. 2.3 It was also found that both manufacturers i.e. M/s Zhogshan Jewel Lighting Science and Technology Co. Ltd., Zhogshan City, China (in case of fixed general purpose Led Luminaries) have BIS registration certificate vide No. R-41083194 and M/s Zhogshan Henglan Baler Lighting Electrical Appliance, Zhogshan City, China (in case of AC supplied electronic control gear for LED modules) have BIS registration certificate vide No.R-41037842. 2.4 Subsequently, it was found that BIS No. and standard marks were not printed/embossed on the goods covered by BIS Registration Certificate No. R-41083194. However, BIS No. and standard marks were printed on the packages. 2.5 In the case of goods covered by BIS Registration Certificate No. R-41037842, it was found that BIS No. and standard marks were printed on detachable stickers and the same were pasted on the goods as well as printed on the packages. 2.6 Apart from that, one item listed at Sl. No.134 of the impugned bill of entry i.e. 55 packets of LED Hanging Light, were found to be 60 packets of Strip Light (without controller) and held by the lower authority to be mis-d....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (total : 33 items) LED Hanging Light 180 R-41037842, R-41083194 HC3650A1, H1201, H1203, HC2436A1, HC0407A1, HC1218A1, HC0812A1 3 23 -24, 103~ 106, 123 (total : 7 items) LED Ceiling Light 93 R-41037842, R-41083494 HC3650A1, 600MM, 400MM, HC0407A1. 500MM, H1203 4 48 -55. 157 - 160 (total : 12 items) LED Outdoor Light 275 R-41037842, R-41083194 HC0407A1, H1201, H1202, HC0812A1, W1601; HC2436AI, HC3650A1 5 165-171 (total : 7 items) LED Track Light 150 R-41037842, R-41083194 HC0407A1, H1201, HC2436A1, HC1824A1, HC0103A1, HC0812A1, 6 161 LED Floor Light 36 R-41037842, R-41083194 HC0407A1, H1201 7 96 Driver 25 R-41037842 HC0407A1 108 Items Total 1509 Accordingly, it is evident that the appellant has no malafide intention to violate ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tive of the manufacturing unit having liaison office or branch office located in India, for clearance of goods from Customs. Accordingly, from the reading of both the PNs issued from Nhava Sheva (Port), Mumbai and Kolkata (Port) it is evident that such amendment to the Electronic and. Information Technology Goods (Requirement for compulsory Registration) Order was done with effect from 10.02.2016, but the lower authority might not be aware of the same in due course and thus there was delay on their part in issuance of the said public notices. I also find that had the PNs been issued in time, the lower authority could have taken the decision in view of the said amendment. 13. I also find that the lower authority in para 17 of its impugned order has mentioned that the details of manufacturer and model No. of products so imported were not embossed/printed on the packages ie. BIS infringing goods and therefore the goods were not sourced from the genuine manufacturer. In this regard, I find that the lower authority in Table-c & Table-D of its impugned order has explicitly mentioned the details of the said goods along with description, model Nos. and the corresponding B....
X X X X Extracts X X X X
X X X X Extracts X X X X
....indings in the impugned order. 11. Having considered the rival contentions I find that there is no test report that the goods did not confirm to the BIS standard. It is a case of venial breach of the "Steel and Steel Products (Quality Control) Second (Amendment) Order, 2014 dated 31 March, 2014". The goods did not bear the requisite mark or sticker. Further the bona fide of the appellant is evident on the face of the record as they offered to re-export the goods, on the clearance being object to for domestic consumption. In this view of the matter I hold, there is no deliberate breach of the quality control order and for the venial breach the provisions of confiscation and penalty are not attracted. Accordingly, I set aside the order of confiscation and penalty. The Learned Counsel informs that they had cleared the goods and have re-exported by paying the redemption fine and penalty. Accordingly, appellant shall be entitled to refund of the duty, redemption fine and penalty deposited by them. I further direct the authority to refund the amount refundable, within a period of 60 days from the date of receipt of the copy of this order." In the instant case also, the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....order has confiscated the goods le. Item No. 134 under the description of LED strip light w/o control gear under Section 111 (m) of the Act. However, the lower authority at the same time also orders for the release of goods as mentioned in Table-E of the impugned order which also includes the item No. 134 which is also evident from the para V of the order portion of the impugned order as passed by the lower authority. I have also gone through the writings of para 15 & para 26 of the impugned order wherein the lower authority has elaborate the fact regarding the release of the said goods Le. item No. 134 on the grounds that duty implication regarding the said goods caused by mis-declaration is nil in terms of Customs Duty realization. Accordingly, as the goods have already been released to the appellant, I refrain from going into the matter of confiscation of item No. 134 which was also set aside by the lower authority. As such, the sole issue involved in the instant appeal is regarding the absolute confiscation of goods under Section 111 (d) of the Act. 17. Under the above facts and circumstances, as applicable in the instant case read along with Electronics and Informatio....