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TMI Blog2013 (11) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... entry along with invoice numbers. When the appellant has himself brought the fact of wrong shipment to the notice of the Revenue authorities, without filing the Bill of entry, subsequent filing of bill of entry by him cannot be held to be a cause for mis-declaration of the quality or the value of the goods - imposition of any redemption fine or penalty on the allegations and findings of mis-declaration cannot be held to be justified - Decided in favour of assessee. - Appeal No. 3079 of 2012-Cus [DB] - ORDER NO . FO/ 57720 /2013-Cus(Br) - Dated:- 26-9-2013 - Ms. Archana Wadhwa and Mr. Manmohan Singh, JJ. For the Appellant : Shri Prem Ranjan, Advocate For the Respondent : Shri R.K. Mishra. DR JUDGEMENT Per Ms. Archana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by Ministry of Commerce and Industry under Section 14 of Bureau of Indian Standards Act, 1986, which came into force w.e.f. 13.5.2011, it is provided that no person shall by himself or through any person on his behalf manufacture, import store for sale, sell or distribute Pneumatic tyres which do not conform to the specified standard by the Bureau of Indian Standards and which do not bear the Standard Mark of the Bureau. However, specified Pneumatic tyres that are not domestically manufactured and are therefore imported by Original Equipment Manufacturers (OEMs) are exempt from this stipulation. 3. Inasmuch as admittedly, the tyres in question were without any BIS standard marks embedded on the same and inasmuch as the same were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption fine to Rs. 7 lakh and penalty to Rs.3.50 lakhs. Hence the present appeal. 6. After hearing the learned advocate Shri P. Ranjan, for the appellants and Shri R.K. Mishra, learned DR for the Revenue, we find that admittedly, the tyres in question are not importable in terms of Pneumatic Tyres And Tubes for Automotive Vehicles (Quality Control) Order, 2009 issued by Ministry of Commerce and Industry inasmuch as they do not bear the standard mark of Bureau. Further, the appellant is also not entitled to import such tyres which are not domestically manufactured inasmuch as they are not the original equipment manufacturers. As such, the only question required to be decided is as to whether the appellant should be allowed to re-export the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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