2026 (2) TMI 1291

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.... facts of the present case are that the appellant had imported S/S Deep Fryer, DF 11D-17, DF 11D- 17' among other items by declaring the same under Tariff Item 84198110 of the Customs Tariff Act, 1975. 2.1 The appellant in their reply to the Query raised by the appraiser in r/o Bill of Entry No.9314687 dated 05.04.2025 had requested for First Check to examine the goods before assessment and accordingly First-check was granted by the Appraiser of FAG. As per the examination order of the Bill of Entry No.9314687 dated 05.04.2025, the applicability of BIS on the imported goods was to be verified along with other instructions. The goods were presented for examination on 15.04.2025 and the goods were examined in the presence of the Repres....

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....rement of Registration with BIS before 19-03-2026. 3. Heard both the parties and perused the material on record. 4. Learned counsel for the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law and that there was no justification to order confiscation of the goods contrary to Order No. S.O. 2232 (E) dated 19.05.2025 which provides that the BIS provisions are applicable w.e.f. 19.03.2026. He further submits that vide order dated 19.05.2025 there is no requirement under any law for registration under BIS till 19-03-2026. He further submits that the earlier order dt. 17-09-2024 has been superseded vide aforesaid order dt. 19-05-2025. He further ....

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....f goods and imposition of penalty. He further submits that Mens rea is essential for imposition of any penalty and in this case no Malafide at all has been proved by the department on the part of the appellant and in the absence of Mens rea no penalty can be imposed. 5. On the other hand, learned authorized representative for the Department reiterated the findings of the impugned order and submits that the impugned goods have been imported in contravention of the QCO 2024 which required BIS registration at the time of import. He further submits that the bill of entry for the impugned goods was filed on 05.04.2025 and at that time QCO 2024 was enforced. Learned authorized representative for the department admits that in the subsequent QCO....