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TMI Blog2024 (10) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... be re-classified as television receivers and with consequent detriment. The sole ground for re-classification was the opinion of an employee of another commercial concern that these were usable as television receivers also. It is settled law that use cannot be a criterion for assessment and also it is found that the opinion of one individual does not make for re-classification merely to levy higher rate of duty. As far as the assembled television sets are concerned, the question of conforming to the stipulation of Bureau of Indian Standards (BIS) is the responsibility of the appropriate statutory authorities for enforcement at the point of sale; customs authorities are obliged to ascertain such certification only at the time of import - In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . of LEDOVA monitors were seized under section 11D of Customs Act, 1962 in the reasonable belief of being liable for confiscation under section 111 of Customs Act, 1962 and impugned order [order-in-appeal no. MUM-CUSTM-PREV-APP-2568/2022-23 dated 14th March 2023] of Commissioner of Customs (Appeals), Mumbai Zone III, had, while setting aside the computation of duty liability on goods that were simultaneously confiscated under section 125 of Customs Act, 1962 without option of redeem, upheld the rest of the order of the original authority. 2. It is seen that the original authority had held the television sets to be liable to confiscation and to differential duty of ₹ 9,52,051/- following re-classification against tariff item 8528 7217 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h that these were smuggled. Insofar as monitors are concerned, it was contended by Learned Counsel that the opinion of an employee of M/s CMS Computers on capability of being used as receivers was the sole justification for re-classification and demand of differential duty. 4. According to Learned Authorised Representative, the goods were found to be in fully assembled condition and the packaging indicated that these had been produced in Thane and, therefore, the claim that these had been imported as parts and assembled would not wash. According to Learned Authorised Representative, monitors were capable of used as television receivers and, therefore, re-classifiable as television sets. 5. We find that the monitors had been imported by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 123 of Customs Act, 1962 does not operate outside the goods specified therein. The decision of the technical advisory committee of 2nd April 2013 makes it clear that the specifications of Bureau of Indian Standards (BIS) do not require ascertainment when knock down goods are imported. It is for the appropriate authority to ascertain conformity once goods are assembled and ready to be sold in the domestic market. 7. We find that the duty liability has been fastened on television sets solely on the ground that these are smuggled. There is no evidence of smuggling and consequently the demand under section 28 fails. In view of other prescriptions not applying, confiscation under section 111(d) also fails. 8. Considering the deficien ..... X X X X Extracts X X X X X X X X Extracts X X X X
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