2022 (7) TMI 249 - HC - Customs

Affidavit was filed without disclosing the name of the officer who has filed the affidavit - Confiscation - redemption fine - penalty - Commissioner of Customs (Appeal) allowed the appeal only to the limited extent that instead of re-exporting the goods, permitted labeling on the basis of the license that petitioner had to fulfill the conditions of BIS provisions - HELD THAT - Of course, it is found that rubber stamp of one D.S.Garbyal, Commissioner of Customs NS-V. Though this affidavit was sought to be rejected initially, since the affidavit has not been affirmed properly, purely by way of indulgence, the affidavit filed is considered. Page 107 is also missing. It is also notice that in page 109, it is stated solemnly affirmed on this 30 day of June 2022 whereas in the verification it is mentioned that solemnly affirmed on this 24 day of June 2022. Therefore, whoever is the person who has affirmed the affidavit has not even bothered to read the affidavit. This is not a trivial technicality. Such improper affirmations are seriously impeaching the integrity of the records and proceedings. It indicates how much seriousness an officer of the level of Commissioner of Customs pays attention to an affidavit they filed in a Court of law - thus, the said D.S.Garbyal or whoever the person who has affirmed the said affidavit to present himself or herself before the Court Master tomorrow are directed to re-affirm the affidavit. Petition disposed.

Issues:
1. Import of goods without requisite labeling under the BIS Act, 2016.
2. Confiscation of goods, redemption fine, and penalty under the Customs Act, 1962.
3. Appeal before the Commissioner of Customs (Appeal) and directions given.
4. Non-compliance with the directions by the respondents.
5. Affidavit filed by the respondents and discrepancies noted.
6. Filing of an appeal and stay application by the respondent department.
7. Directions given regarding the appeal and stay application, and consequences of non-compliance.
8. Contemplation of contempt proceedings.
9. Disposal of the petition with liberty to apply.

Analysis:
1. The judgment addresses the import of goods, specifically 'Solar Module-540W,' without the necessary labeling as per the Bureau of Indian Standards Act, 2016 (BIS Act). This violation led to subsequent legal actions under the Customs Act, 1962.

2. The Additional Commissioner of Customs issued an order for the confiscation of the goods, redemption fine, and penalty under relevant sections of the Customs Act, 1962. The petitioner was given the option to redeem the goods for re-export by paying a redemption fine and additional charges.

3. The petitioner appealed this order before the Commissioner of Customs (Appeal), who modified the decision. Instead of re-exporting the goods, the Commissioner allowed labeling based on the petitioner's license to comply with BIS provisions. The Commissioner directed the Additional Commissioner of Customs to permit this action.

4. Despite the directions given in the appeal order, the respondents failed to comply, prompting the petitioner to approach the court for enforcement. The court acknowledged the non-compliance and issued directives to ensure adherence to the appeal order.

5. The respondents filed an affidavit with discrepancies, including improper affirmation and missing pages. The court highlighted the seriousness of such errors and directed the responsible officer to re-affirm the affidavit properly.

6. The respondent department filed an appeal and a stay application against the Commissioner of Customs (Appeal) order. The court emphasized the importance of serving copies of these documents to the petitioner promptly.

7. The court directed the respondents to serve the appeal and stay application promptly and warned of consequences if the order was not strictly followed. Non-compliance could lead to contempt proceedings, especially considering the issues with the filed affidavit.

8. Contemplation of contempt proceedings was mentioned in case of continued non-compliance with the court's directives. The judgment was disposed of with liberty given to apply for any further necessary actions.

9. The petition was disposed of with the instruction for all parties to act according to the court's order, emphasizing the importance of compliance with legal directives.

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