9911796707
TMI Blog2019 (3) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... r under challenge while directing the confiscation of goods being the result of improper import. BIS Certification - Held that:- It is an acknowledgement on the part of the appellant that BIS Certification is required for all such LED TVs, which are measuring 32 Inches and above, as is also apparent from the appellants emphasis about the information received from Ministry of Electronics and Information Technology dated 24th May, 2017. Though appellants defense is that the LED TVs recovered from their premises are of 80 CMs. i.e. 31.5 Inches, measurement being less than 32 Inches, no BIS registration is required - Perusal thereof shows that LED for Samsung brand as well as for Sony brand are mentioned to be of 32 Inches. The appellant cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls. Those imported panels were re-fitted with those imported parts and were sold in the domestic market as LED Tvs. In furtherance thereof, various searches were conducted by the Department including in the premises of the present appellant that is M/s. Gyani Electronics Repairs and M/s. Mania Enterprises, both at Saraswati Marg, Karol Bagh, New Delhi. The appellant being the proprietor of both the firms was present at the time of the search whereby 60 pieces of complete LED TVs were recovered being packed in their respective original cartons of LED TVs bearing details as that of brand-name, model No. etc. However, no valid documents were recovered or produced by the appellant establishing the legal procurement of the said 60 pieces of LED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng out of any of his fault and shall rather affect him adversely. The order under challenge is accordingly prayed to be set aside. Appeal is prayed to be allowed. 4. While rebutting these arguments, it is submitted on behalf of the Department that there was a specific intelligence received by the DRI that the various searches including the one in both the premises of the appellant were conducted. It is impressed upon that during the search of any of those premises no authenticated document proving the proper import of the impugned TVs could have been produced. Rather the appellant himself admitted that the LED TVs were purchased from the market without any bills on cash payments but on hefty discounts from various agents. Same is suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion at the first available opportunity. In the said statement, it is observed that there is a clear admission on part of the appellant that the LED TVs are purchased by him from the local sales without bills as the local sellers were offering the hefty discounts. These local sellers works through selling agents. Names of such few agents were disclosed by the appellant himself in the said statement. He again was summoned and a subsequent statement was recorded on 1st May, 2015, where he, after acknowledging the correctness of his previous statement dated 14th November, 2014, signed the same adding to the previous statement that the purchased TVs were cheaper as compared to those purchased against the regular bills. He clearly acknowledged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, as also got acknowledged by the appellant himself in his defence reply, it is apparent that there is the complete details about the model No., the size of the panel and the brand as well. Perusal thereof shows that LED for Samsung brand as well as for Sony brand are mentioned to be of 32 Inches. The appellant could not produce any other document to support that the dimension thereof was 31.5 Inches. in absence thereof and in view of the above noticed acknowledgement on part of the appellant, I hold that adjudicating authority has committed no error while holding these LED TVs of 32 Inches for which mandatory BIS Certification is required as per Electronic and Information Technology goods (Requirement of Compulsory Registration) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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