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TMI Blog2017 (4) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... nd if those tyres are found to be of acceptable quality as per the test reports so, obtained, then the Adjudicating Authority shall allow the same to be cleared for home consumption. Otherwise, the appellant will be required to re-export the same on payment of fine. So far redemption fine is concerned, the same shall be re-determined @ of 20% ADV of the tyres found not of acceptable quality as directed above, which shall be available for re-export on payment of redemption fine so determined. Matter on remand. - C/51750/2015-CU [SM] - A/70375/2017-SM[BR] - Dated:- 7-4-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Rahul Ranjan, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner, (AR), for Respondent OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant importer could not produce any BIS Certificate as required. The stock lot of the goods were declared valued at US$ 72,375 approximately (Rs.40,87,838/-). 3. This is the second round of litigation. Earlier, the matter went up to the Hon ble Allahabad High Court and by order dated 04/08/2014 reported at 2014 (308) E.L.T. 641 (Allahabad), the Hon ble High Court consider the appeal by the Revenue and the writ petition by the appellant/importer considered the following questions:- Whether the tribunal has committed an error of law in accepting and upholding the clearance for home consumption allowed by the Commissioner (Appeals) of goods, otherwise prohibited for clearance for home consumption. In absence of valid BIS Certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated 19/08/2013 was pleased to modify the order of the Additional Commissioner on observing that it was harsh on the part of the Additional Commissioner to impose a redemption fine of ₹ 8 lakhs with the condition of re-export. Further finding that the appellant/importer was entitled to redemption on payment of appropriate fine, the condition of re-export was deleted. 6. This order was challenged by Revenue in appeal before this Tribunal, which was rejected confirming the order of Commissioner (Appeals) by its order dated 16th May, 2014. 7. Before the Hon ble High Court, Revenue pleaded that the goods in question were prohibited goods within the meaning of Section 2(33) of the Customs Act, 1962. On the other hand, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt by importer that with respect to Nexen Tyres, they have received the up-to-date BIS certification and accordingly the same was directed to be considered by the Commissioner (Appeals). 8. Pursuant to remand, by the impugned OIA dated 27/02/2013, the ld. Commissioner (Appeals) with respect to BIS Certificate for Nexen Brand Tyres found that Nexen Tryes was having BIS certification CMD, 1/FM/L4019041 dated 22-23/02/2011 which was valid upto 31st December, 2012. Therefore, on the date of import, the same was not valid and had expired. And accordingly held that the benefit of exemption in view of the expiry of the licence could not be extended to the appellant/importer. 9. Ld. counsel for the appellant have lead evidence before me that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table quality as directed above, which shall be available for re-export on payment of redemption fine so determined. 12. To sum up Appeal is allowed in part and remanded in part as follows to the Adjudicating Authority:- i) The Nexen Brand Tyres are to be released forthwith for home consumption, on payment of duty, if not paid, within a period of ten days from receipt or service of a copy of this order. ii). For other tyres, the Adjudicating Authority will obtain test-report as indicated above. On receipt of report, allow release for home consumption if of acceptable quality or direct re-export on payment of Redemption fine @ of 20% ADV. iii). So far penalty is concerned, under the facts and circumstances that the goods hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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