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TMI Blog2025 (4) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... 7,28,720. 3. Respondent No. 1 based upon intelligence report found that the Petitioner has imported consignment of LED lighting chain/luminaries vide aforesaid Bill of Entries by resorting to undervaluation and thereby defrauding the government exchequer by evading payment of Customs duty. Acting upon the intelligence, Respondents had conducted examination of the containers on 29th September 2023, 30th October 2023, 31st October 2023 and prepared the Panchnama respectively. It is further alleged that during examination of the goods on 29.09.2023, the LED Lighting Chains/Luminaries appeared to be spurious that is without proper compliance of mandatory norms of BIS under IS:10322 (Part5/Section 7):2017, falling under category of compulsory certification. Also, the LED Lighting Chains/Luminaries were not found to be in compliance of the provisions of the Legal Metrology (Packaged Commodity) Rules, 2011. Therefore, for further investigation, the goods were detained and handed over to the custodian for safe custody under the said Panchnama proceedings. 4. The Petitioner had filed Letters dated 8th December 2023 and 11th January 2024 with the Respondents under Section 110A of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of Independent Panchas, Customs Officials of ICD Naya Raipur and the authorized representative of the Applicant, Mr. Niranjan K Petkar, who was also their CHA, under panchnama proceedings dated 29.09.2023. He would next contend that during the said examination of goods representative samples of each type of goods imported by the applicant were drawn under panchnama proceedings dated 29.09.2023 at ICD Naya Raipur, Raipur. He would next contend that during examination of the goods on 29.09.2023, the LED Lighting Chains/Luminaires appeared to be spurious that is without proper compliance of mandatory norms of BIS under IS:10322 (Part5/Section7):2017, falling under category of compulsory certification. He would next contend that the LED Lighting Chains/Luminaire were not found to be in compliance of the provisions of the Legal Metrology (Packaged Commodity) Rules, 2011. Therefore, for further investigation, the goods were detained and handed the custodian for safe custody under the said panchnama proceedings dated 29.09.2023. 7. He would further contend that the Samples drawn under panchnama proceedings dated 29.09.2023, were sent to Bureau of Indian Standard Office, Naya Raipur f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, Naya Raipur for checking the compliance of LED Luminaires (Lighting Chains) falling under compulsory registration scheme under IS 10322 (Part-5/Sec 7):2017. He would next contend that the verification report of the two other consignments imported vide Bill of Entry no. 8255408 dated 12.10.2023 and 8444049 dated 23.10.2023 was also received from Bureau of Indian Standards, Naya Raipur vide their ref No. RPBO/LED/01, dated 05.01.2024. While going through the said report submitted by the BIS Raipur Branch Office, it has been found that all the items was found non-conforming in requirement as per clauses 20.6.2, 20.6.3 and 20.6.4 of Marking IS 10322 (Part 5/Sec 7) 2017: except S.No. 02 and 03 of the Bill of Entry No. 8255408 dated 12.10.2023 and item no. 23 of Bill of Entry No. 8444049 dated 23.10.2023. Further S. No. 02 of Bill of Entry No. 8255408 dated 12.10.2023 and S.No. 23 of Bill of Entry No. 8444049 dated 23.10.2023 were found to be without any BIS mark. Further the report also informed that a LED light/luminary imported under BE No. 8255408 dated 12.10.2023 (at Sr. No. 3 of their Annexure containing detailed verification report of BIS Raipur) was with BIS Registration No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the importer failing which Customs shall deform the goods and dispose them as scrap under intimation to Meity (C) Import policy for Electronics and IT Goods: The import of Goods (new as well as second hand, whether or not refurbished, repaired or reconditioned) notified under the "Electronics and information Technology Goods (Requirement of Compulsory Registration) Order 2012 as amended from time to time is prohibited unless they are registered with the Bureau of Indian Standards (BIS) and comply to the Labelling Requirements published by BIS, as amended from time to time or on specific exemption letter from Ministry of Electronics and Information Technology (Meity) for a particular consignment as per provisions of Gazette Notification SO No.3022 dated 11.09.2013." The importer shall re-export such prohibited Goods reaching Customs Ports else the Customs Authorities shall deform the goods beyond use and dispose of the goods as scrap under intimation to MeitY. Thus, there is prohibition for import under the policy. 12. Under the Foreign Trade Policy 2015-2020, that was in force till 19.05.2019, import of second hand Photocopier Machines/Digital Multifunction Print & Copying M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are restricted wherever an importer complies with the requirement of All Electronic and IT Goods notified under the Electronic and IT Goods (Requirements of Compulsory Registration), 2012. Imports are prohibited in case of import of unregistered/non-compliant notified products as in CRO, 2012, as, amended from time to time is "prohibited". 19. Paragraph 2.31 to Hand Book of Procedure to the Foreign Trade Policy, 2023 notified on 31.03.2023 reads as under:- Sl.No. Categories of Second Hand Goods Import Policy Conditions, if any I. Second Hand Capital Goods Restricted Importable against Authorisation I(a) i. Desktop Computers; ii. Refurbished/re-conditioned spares of re-furbished parts of personal Computers/ Laptops; iii. Air Conditioners; iv. Diesel generating sets I(b) All electronics and IT Goods under the Electronics and IT Goods (Requirements of Compulsory Registration) Order, 2012 as amended from time to time Restricted (i) Importable against an authorization subject to conditions laid down under Electronics and IG Goods (Requirements of Compulsory Registration) Order, 2012 as amended from time to time (ii) Import of unregistered/non-comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of a subsequent Notification dated March 18, 2021 that has been pointed out by Mr. Arvind Datar, learned senior counsel. We, therefore, allow the goods involved in these petitions, to be provisionally released on the same terms that have been indicated in all the other cases. The order dated September 18, 2020 may, in particular, be looked at for this purpose. 22. The Hon'ble Supreme Court in the above matter has ordered the goods to be released under Section 125 of the Custom Act, 1962. 23. Further, Section 110A of the Act, 1962 would be relevant in this case which is reproduced hereinbelow:- 110A Provisional release of goods, documents and things seized pending adjudication: Any goods, documents or things seized under section 110, may, pending the order of the adjudicating authority, be released to the owner on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require. 24. Perusal of the provisions of Section 110A of the Act, 1962 would show that any goods, documents or things seized or bank account provisionally attached under section 110, may, pending the order of the adjudicating authority, be released to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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