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TMI Blog2022 (7) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of the relevant Indian standards and also should bear the standard mark - In the present case, it has come on record that the certificate on the impugned goods was the one bearing no. IS 3024:2006, whereas, as per Indian standards specification for CRGO the ISI marka at the relevant time, stood revised as IS 3024:2015 by the competent Authorities. It is observed that the employee of the appellant who was admittedly responsible for preparing the import documents including BIS certificate i.e. Mr. Manoj Kumar, Accountant of the appellant in his statement dated 7th March, 2019, admitted the recovered laptop to belong to him. He also admitted the documents retrieved there from to have been prepared by him including the excel work book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly, the premises (residential as well as official) of the appellant were searched on 01.03.2019 under respective Panchnamas. Vide the Panchnama of even date certain incriminating documents, import documents with one laptop were also resumed. Statements of persons concern were recorded. 3. The live import consignment imported by the appellant covered under Bill of Entry No. 2136252 dated 20.02.2019 in Container Nos. CXDU1024965, KMTU7380636, SEGU2269889, SEGU3128150 and TEMU0280442 were examined under Panchnama dated 06.03.2019 by the DRI officers. Option for warehousing of the goods was also given to the appellant. During examination of the goods of said import consignments, sticker bearing ISI marka IS 3024:2006 along with other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing from M/s. Tamaki Sangyo Co. Ltd. in Japan. All the import documents of the goods used to be sent by the appellant to their suppliers and hence, were sent to M/s. Tamaki Sangyo Co. Ltd. also through bank under letter of credit. On receipt of original import documents from bank the same were sent by the appellant to his CHA. It is thereafter, based on those documents that the CHA had filed the Bill of Entry No. 2136252 dated 22.02.2019 for the said goods. It is impressed upon that there was no fake document nor even the BIS certificate was fake. It is submitted that the statement of Mr. Manoj Kumar who prepared the BIS certificate, has wrongly been considered as admission. It was rather a practice because several details were to be filled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 prohibit the import of goods without requisite BIS license and fulfillment of the conditions that the products should made the prescribed quality parameters/technical requirements of the relevant Indian standards and also should bear the standard mark. In the present case, it has come on record that the certificate on the impugned goods was the one bearing no. IS 3024:2006, whereas, as per Indian standards specification for CRGO the ISI marka at the relevant time, stood revised as IS 3024:2015 by the competent Authorities. Further, I observe that the employee of the appellant who was admittedly responsible for preparing the import documents including BIS certificate i.e. Mr. Manoj Kumar, Accountant of the appellant in his statement date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al BIS/MTC certificate issued by their company i.e. M/s. Nippon Steel Sumitomo Metal Corporation, Japan having three pages duly signed by him. Admittedly, the certificate in the present case bears nobody s signature. The investigating team has also reached the CHA of the appellant, Mr. Bharat Bhushan, the partner thereof has denied any knowledge about the certificate to be fake. He only deposed about receiving all imported documents from Shri Birender Prasad, the proprietor of the appellant and thereafter to process the import documents for the clearance of consignment. 9. With these observations, I am of the opinion that the documents on record do not support the defence taken by the appellant. The admission of Mr. Manoj Kumar, appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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