Page 247 - ELT_1st September 2020_Vol 373_Part 5

2020 ] CARE INTRA EXIM v. COMMISSIONER OF CUSTOMS, CHENNAI 685

2020 (373) E.L.T. 685 (Tri. - Chennai)
IN THE CESTAT, SOUTH ZONAL BENCH, CHENNAI
[COURT NO. III]
Smt. Sulekha Beevi C.S., Member (J)
CARE INTRA EXIM
Versus
COMMISSIONER OF CUSTOMS, CHENNAI
Final Order No. 40492/2020, dated 17-1-2020 in Appeal No. C/41705/2019
Confiscation - Imported LED panel lights drivers - Absolute confisca-
tion - Error in description of BIS number on imported drivers - HELD : I.S. No.
of LED panel embossed on driver - Impugned case, not a case where I.S. No. of
entirely different product endorsed - Driver to be part of LED panel lights and
lights cannot be used without corresponding driver - Merit in clarification giv-
en by manufacturers that error committed while embossing I.S. No. on drivers
- Confiscation of driver alone cannot sustain - Order passed by authority be-
low therefore set aside - Also, penalty of ` 1,00,000/- set aside - Impugned order
modified - Sections 111 and 112 of Customs Act, 1962. [para 13]
Appeal allowed
DEPARTMENTAL CLARIFICATION CITED
Commissioner of Customs, JNPT Nhava Sheva, Public Notice No. 157/2018,
dated 13-12-2018 .............................................................................................................................. [Para 4]
REPRESENTED BY : Shri G. Derrick Sam, Advocate, for the Appellant.
Ms. T. Usha Devi, Authorized Representative, for the
Respondent.
[Order]. - Brief facts are that the appellant filed bill of entry dated 27-11-
2018 for the clearance of goods declared as LED battern fixture, LED panel light,
LED flood light etc. On verification of samples, it was found that the LED panel
lights was found with driver and the BIS registration number embossed on the
LED panel light tallied with the BIS certificate produced, whereas the BIS regis-
tration embossed on the driver did not tally with the BIS certificate produced.
The adjudicating authority ordered for confiscation of the goods as the wrong
BIS number was embossed on the imported drivers. It was held that the subject
goods were prohibited for import without BIS certification and ordered for de-
struction of the same. Penalty of Rs. 1 lakh was imposed on the appellant under
Section 112(a) of Customs Act, 1962. Aggrieved by such order, the appellants
preferred an appeal before Commissioner (Appeals), who upheld the order
passed by the original authority. Hence this appeal.
2. On behalf of the appellant, the Learned Counsel Shri G. Derrick Sam
appeared and argued the matter. He submitted that the appellant had imported
the following items :

Sl. Description No. of Remark
No. pieces
declared
(1) (2) (3) (4)
1. LED battern fixture 3,500 BIS registration number tallied with

EXCISE LAW TIMES  1st September 2020  247