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TMI Blog2016 (1) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... e BIS mark or possession of prescribed certification. Such goods have been allowed to be imported on exemption granted by the Bureau. Therefore, the contravention could have been overcome by certification of the manufacturer abroad or by obtaining of exemption. The advantage vis-`-vis similar importers or manufacturers in India is merely the benefit of cost. In the normal process of adjudication of offences, confiscation for contraventions is visited with imposition of fines that seek to negate the unfair cost advantage subject to there being no potential harm to the safety and security of the citizenry, the economy or the State. Confiscation and redemption, thereby, legitimize the contravention in imports and render the goods to be lici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty as assessed by themselves in accordance with section 17 of Customs Act, 1962. On the ground that the said goods did not conform to specifications in the standards prescribed by Bureau of Indian Standards, proceedings were initiated against the importer for confiscation of the goods and imposition of penalty. The original authority, finding that the goods were liable for confiscation, proceeded to do so and, while allowing redemption on payment of fine of ₹ 30,000/- subject to re-export of the goods, also imposed penalty under section 112 of Customs Act, 1962. First appellate authority affirmed the order of the lower authority. 2. Both the lower authorities were convinced that it was permissible to import only such g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the schedule that do not conform to the specified standards and do not bear the standard mark of the bureau; and that substandard or defective products not conforming to the specific standard were required to be disposed off as scrap. The item under import had been listed in SO 415, dated 12th March 2012. The first order requiring the compliance with quality standards was issued vide SO 1908, dated 12th November 2007 by the Ministry of Consumer Affairs, Food and Public Distribution, Government of India. Learned Counsel for appellant has drawn attention to the decision of this Tribunal in Rational Art Press Pvt. Ltd., v. Commissioner of Customs (Imports), Mumbai [2007 (215) ELT 522 (Tri.-Mumbai)] which followed the decision of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same description are also required to be in conformity with the standards through notifications under the Foreign Trade Policy issued by the Director General of Foreign Trade in pursuance of the Foreign Trade (Development and Regulation) Act, 1992. Paragraph 3 of The Steel and Steel Products (Quality Control) Second Order, 2012 dated 12th March 2012 -prohibits the manufacture, store for sale, sale or distribution of any steel or steel products specified in the schedule that do not conform to the specified standards and do not bear the standard mark of the Bureau and -prescribes that sub-standard or defective steel products not conforming to the standards are to be disposed off as scrap 5. There is no doubt that the import cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court, in Shewpujanrai Indrasanrai Ltd v. The Collector of Customs others [1958 AIR 845], held that the option to redeem confiscated goods cannot be burdened with additional conditions. This has been followed in re Amba Lal cited supra. 7. In the matter of present imports, there is no conceivable threat to public safety by allowing the goods into the country. The goods, though violative of the Foreign Trade Policy, are not prohibited for import. All that is required to render them compliant is the BIS mark or possession of prescribed certification. Such goods have been allowed to be imported on exemption granted by the Bureau. Therefore, the contravention could have been overcome by certification of the manufacturer abroad or by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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