2025 (12) TMI 463

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.... 111(d) of the Customs Act, 1962 with option to redeem them for home consumption on payment of redemption fine of Rs.4 lakhs and reduced the penalty imposed u/s. 112(a)(i) ibid to Rs. 4 lakhs and set aside the penalty imposed u/s. 11AA ibid. 2. The facts in brief are that the appellant filed two Bills of Entry dated 27.9.2023 & 30.9.2023 respectively through their Customs Broker for clearance of 'Alloy Tool Steel' classifying it under Tariff Heading 7222 & 7228. 'Alloy Tool Steel' falls under the purview of BIS standard 3748:2022. Under the B/E dated 27.9.2023, 17 items of alloy tool steel were imported, of which 16 items were accompanied with BIS NOC certificate however one item, at Sr.No.6 corresponding to invoices dated 16.8.2023, tho....

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....submits that in similar situation the Hon'ble Bombay High Court, in the matter of Ganesh Benzoplast Ltd. vs. UOI; 2020(374) ELT 552 (Bom.) has held that where the foreign manufacturer/exporter has obtain BIS registration and the goods conforms to BIS standards, the objection raised by customs department about absence of mark on the goods at the time of arrival in India, is more of form than of substance and the said defect is curable by affixing the IS mark prior to clearance, hence confiscation or fine/penalty are unsustainable. He further submits that such deficiencies are curable and can be rectified by fixing the marking prior to its clearance. Thus, the confiscation u/s. 111(d) ibid is not sustainable. Per contra learned Authorised Rep....

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....t it does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported have been complied with. In the present case, admittedly the appellants have affixed the required mark on the goods in issue under the supervision of customs authorities prior to clearance. It is also admitted position that before the export of the goods, the foreign supplier had obtained BIS registration but somehow failed put the mark on the goods. As per the Test Certificate these goods conformed to IS standards. 8. The object of the rules, relied upon by the authorities below, is to ensure that only the goods of prescribed standard enter the Indian market and that object stands satisfied. It is neither the d....

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....y has held the view taken by the respondents to be pre-mature as well as erroneous. According to the appellate authority, though the licence was granted subsequently to the foreign manufacturer, the same covered the goods in question as the marking fee for use of the standard mark was paid from 14- 8-2018. This was held to be sufficient compliance to the registration requirement. While setting aside the order-in-original, appellate authority directed the original authority to draw fresh samples of the goods and get those tested in BIS accredited laboratory, with the further direction that if the result proved that the goods conform to BIS standard IS 252:2013, the goods should be released........." In the instant matter, the foreign manu....