Page 249 - ELT_1st September 2020_Vol 373_Part 5

2020 ] CARE INTRA EXIM v. COMMISSIONER OF CUSTOMS, CHENNAI 687

5. It is argued by him that it was only an error while embossing Part
No. on the driver. The drivers being an integral part of the LED lights, cannot be
used without the drivers. It only happened as an error that the IS number of the
lights were embossed on the drivers.
6. The Learned Counsel submitted that the original authority absolute-
ly confiscated the drivers and also assessed the value of the same as Rs.
9,77,550/-. The appellant is not contesting the valuation arrived by the authori-
ties below. The contest in this appeal is with regard to confiscation of the goods
alleging mismatching of BIS no. He prayed that the confiscation may be set aside
along with penalties.
7. The Learned Authorised Representative Ms. T. Ushadevi, DC (AR)
supported the findings in the impugned order. It is submitted by her that on ver-
ification of samples of LED panel lights as well as the drivers, it was found that
the BIS registration number of the LED lights though tallied with the BIS certifi-
cates produced, the registration number embossed on the driver did not tally
with the BIS certificate produced. The authorities below have rightly confiscated
the goods. The LED panel lights and the other goods which tallied with the BIS
certificate were allowed for clearance. Only the driver for the LED panel lights
which did not tally with the BIS certificate were confiscated. It is submitted by
her that the letter dated 27-12-2018 produced by the appellant cannot be relied at
all since it is produced after importation of the goods and it is only an after-
thought. The supplier of the goods is M/s. World Light Industries Ltd., whereas,
the letter is issued by M/s. Newsen Electronics Ltd. She prayed that the order
may be upheld.
8. Heard both sides.
9. The goods, which are under dispute are drivers for LED panel lights.
The adjudicating authority has ordered for absolute confiscation of the goods as
the BIS number embossed on the driver did not tally with the registration num-
ber given in the BIS certificate. For better appreciation, the BIS certificate with
regard to the driver is noticed as under :-
(1) With reference to your Application, we are pleased to inform you
that it has been decided to grant you registration as per details giv-
en below :
PRODUCT : AC Supplied Electronic Control Gear for LED Module
IS NO : IS 15885 (PART 2/SEC 13):2012
BRAND : DC LIGHTING & SOLUTION
MODELS : NS-(36-48W), NS-(12-18W), NS-(1-3W), NS-(8-12W),
NS-(4-7W), NS-(18-24W)
FACTORY NEWSEN ELECTRONICS LIMITED
ADDRESS : 5th FLOOR, TONGSHUN ROAD, 80, TONGY
INDUSTRIAL PARK, GUZHEN, ZHONGSHAN, CHINA
(2) The Registration is being granted for your unit located at the ad-
dress and for the brand and models mentioned at serial No. 1
above.
(3) The number assigned to this Registration is R-41036226 which has
been made operative from 23-4-2016 and is valid upto 22-4-2018.

EXCISE LAW TIMES  1st September 2020  249