9911796707
TMI Blog2023 (2) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Tribunal, after hearing the parties, found no merit in the appellant s appeal. The statement made by Mr Manoj Kumar which is not disputed clearly indicates that the BIS Certificate was prepared by him and corroborate the allegation that the BIS Certificate was fake. The communication received from the Indian subsidiary/agent of the manufacturer, M/s Nippon Steel and Sumitomo Metal Corporation confirms that the BIS Certificate, which purportedly issued to it, is fake. There are no merit in the present appeal - appeal dismissed. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN Appellant Through: Mr Tej Pratap, Advocate. Respondent Through: Mr Satish Aggarwala, Senior Standing Counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers of the DRI. Thereafter, the concerned Officer issued a Show Cause Notice dated 28.08.2019, inter alia, alleging that the BIS Certificate in respect of the said goods was forged and fake. The inspection certificate was stated to have been issued in the name of one M/s Nippon Steel and Sumitomo Metal Corporation and in turn was given to the supplier, M/s Tamaki Sangyo Co. Ltd. A copy of the said inspection certificate was forwarded to M/s Nippon Steel and Sumitomo Metal India Pvt. Ltd., which was the Authorised Representative of the manufacturer M/s Nippon Steel and Sumitomo Metal Corporation, for conformation. In response to the same, it was confirmed that the BIS Certificate was fake and was not provided by the manufacturer to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer who further issues same to its buyers. Since the goods herein are CRGO Electrical Steel Sheet/Coils Section 17 of BIS Act, 2016 prohibit the import of goods without requisite BIS license and fulfilment 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 responsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the same was found fake and was not genuine as was not issued by their company. Not only this, he also submitted, the template of original 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
