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Issues:
- Appeal against Order-in-Appeal No. 157/2003 dated 17-11-2003 passed by the Commissioner of Customs, Cochin. - Requirement of Bureau of Indian Standard (BIS) registration for imported electrical switches, sockets, etc. - Confiscation of goods and penalty imposition due to non-compliance with BIS registration. - Appeal to the Tribunal seeking relief from the order. Analysis: The appeal before the Appellate Tribunal CESTAT, Bangalore was lodged against the Order-in-Appeal issued by the Commissioner of Customs, Cochin, concerning the importation of electrical switches, sockets, etc. from China. The issue at hand revolved around the requirement for manufacturers/exporters to register with the Bureau of Indian Standard (BIS) as per the foreign trade policy of the Government of India. In this case, the foreign suppliers had not registered with BIS, leading to the Revenue taking action against the importers. The Original authority had ordered the absolute confiscation of the goods and imposed a penalty of Rs. 10,000, further directing the destruction of the goods as they were deemed unusable in the Indian market. During the proceedings, the appellants argued various points through their advocate. They contended that the imported goods were not intended for sale but for internal use in their factory. Additionally, they claimed that the items were dummy electrical goods meant for demonstration and market study purposes, not for commercial distribution. The advocate raised concerns about the arbitrary nature of the absolute destruction of the goods without concrete evidence of hazardous nature, emphasizing the violation of principles of 'Natural Justice'. Moreover, it was highlighted that the requirement of BIS registration had been waived off by a Directorate General of Foreign Trade (DGFT) notification dated 20-6-2003. Upon careful examination of the case records, the Tribunal noted the change in policy through Notification No. 13 (RE-2003)/2002-07, dated 20-6-2003, which eliminated the necessity of BIS registration by foreign suppliers. In light of this alteration, the Tribunal found no justification for the destruction of the goods. Moreover, there was no evidence of deliberate non-compliance by the importer warranting a penalty. Consequently, the Tribunal decided to allow the appeal of the appellants, providing them with the necessary relief from the previous order, thereby overturning the decision of the Commissioner (Appeals) and granting consequential relief to the appellants.
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