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  • Rajesh Audithyan

PARTIAL BIS COMPLIANCE AND SUBSEQUENT PRODUCTION OF BIS CERTIFICATE

An importer has imported Mobile Phone with batteries and produced BIS for mobile phones but separate BIS for Batteries is not available. Importer has bonded the cargo and later submitted separate BIS for Batteries. Even after production of BIS for Batteries, Revenue imposed Redemption Fine of Rs.10 Lakhs and Penalty of Rs.5 Lakhs. Is Revenue decision is tenable ?


No. The mobile Batteries are an integral part of mobile phones and the Importer  was under the impression that only BIS certificate in respect of mobile phones was required and not required separately for batteries. After pointing out by the Customs Department, they applied for the same and submitted BIS Certificate. Non procurement of certificates for the batteries was a bonafide and inadvertent mistake on the part of the appellant.


In any case, importer had subsequently produced the certificate and as such had made good the lapse, if any. In such a scenario, imposition of penalty upon the importer is not justified. Hence penalty is accordingly set aside.  


But confiscation by Revenue has to be upheld and appreciating the facts and circumstances of the case the redemption fine reduced to ₹ 50,000/-


M/S. BINATONE TELECOMMUNICATION PVT. LTD., VERSUS COMMISSIONER OF CUSTOMS (IMPORT) ICD-TKD, NEW DELHI, CESTAT NEW DELHI, decided on 29 January 2020


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