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Issues: Import of electronic balances not meeting metric system standards, claim of exemption under Section 74 of the Standards of Weights and Measures (Enforcement) Act, 1985, confiscation of goods under Section 111(d) of the Customs Act, penalty under Section 112(a) of the Customs Act.
The judgment deals with an appeal regarding the import of electronic balances that did not comply with metric system standards. The appellants imported electronic weighing balances, which were found to be non-compliant with the Standards of Weights and Measures Rules, allowing only metric system balances for general weighment. The Customs authorities granted six months for conversion but no action was taken. The appellants claimed exemption under Section 74 of the 1985 Act for scientific and research purposes, supported by letters from Universities/institutes. The original authority confiscated the goods under Section 111(d) of the Customs Act for violating Section 49 of the 1976 Act, allowing redemption on payment of a fine and a requirement for conversion certification. The Commissioner (Appeals) upheld the decision, leading to the current appeal. Upon examination, the judge found no valid challenge to the appellate Commissioner's order. The imported balances were not metric system compliant, contravening Section 49 of the 1976 Act. Despite the opportunity given, the conversion was not evidenced by the required certificate from the Legal Metrology Department. The judge upheld the confiscation under Section 111(d) of the Customs Act, as the prohibitory provisions of the 1976 Act applied. The claim under Section 74 of the 1985 Act did not support the appellants' case. The penalty under Section 112(a) of the Customs Act was deemed consequential to the confiscation, with the fine and penalty amounts considered reasonable. Consequently, the appeal was dismissed, affirming the decision of the lower authorities.
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