9911796707
TMI Blog2008 (2) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order] - The appellants had imported a consignment of clinical thermometers supplied by M/s.Pristine Asia Co. Ltd., Hong Kong, and had presented a Bill of Entry dated 5.5.2005 for its clearance under Notification No.44 (RE-2000)/1997-02 dt. 24.11.2000 issued by the Director-General of Foreign Trade (DGFT) and circulated by the Customs authorities under Public Notice No.4/01 dt. 5.1.01 for guidance of importers, clearing agents and trading public. An importer of clinical thermometers was required to produce the evidence of registration of the supplier with the Bureau of Indian Standards (BIS). When the assessing authority asked for this evidence, the appellants were not able to produce it. On the other hand, they stated that the th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants submits that they were not aware of the requirement of producing BIS Registration Certificate in respect of the thermometers. As the thermometers were intended for free supply to doctors and not for sale, any mala fide intention was not attributable to the appellants. The goods were also certified by CSIO to be clinical thermometers conforming to BIS. In the circumstances, non-production of BIS certificate is only a condonable lapse. Ld. counsel submits that, in any case, there is no justification for absolute confiscation of the goods. The authorities ought to have allowed the importer to redeem the goods in lieu of confiscation by paying fine under Section 125 of the Customs Act. Alternatively, it is submitted, the appellants should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ambit of the expression "any other law for the time being in force" used in clause (d) of Section 111 of the Customs Act. In other words, the clinical thermometers imported in violation of the FT (D R) Act were "prohibited" goods for purposes of Section 111 (d) and consequently the confiscation cannot be resisted. The penalty imposed on the party under Section 112 (a) is only consequential to their having imported the goods with the knowledge that they are liable to confiscation under Section 111 (d) of the Customs Act. Nevertheless, I have found force in the submission of ld. counsel that the authorities could have permitted redemption of the goods against payment of fine under Section 125 of the Act. In fact, no reason whatsoever was st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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