2026-VIL-310-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Mis-declaration of quantity and classification of imported goods, Requirement of BIS license - Appellant is technology powered logistics company that imports spares for warranty replacement under delivered duty paid items. The appellant imported goods declared as 'Memory' and 'Power Supply'. However, the customs department found discrepancies in the quantity and classification of the imported goods - Whether the appellant had mis-declared the quantity and classification of the imported goods – HELD - The appellant's explanation regarding the quantification of the 'Memory' imported was supported by the communication from the supplier, which clearly showed that the Chartered Engineer had erroneously counted the number of components as separate parts instead of accounting them as one part. It was obligatory on the part of the Commissioner (Appeals) to have examined the explanation offered by the appellant regarding the quantification of the ‘Memory’ imported by the appellant. The Commissioner (Appeals) failed to examine this issue and committed an error in holding that there was a misdeclaration regarding the quantity of goods imported by the appellant - With respect to the 'Power Supply', the appellant's contention that the imported goods were 'spares' for warranty replacement and did not require a BIS license is correct. The FAQ issued by the Ministry of Electronics and Information Technology, clarified that the Compulsory Registration Order applies to finished goods and not to spare parts or components used for replacement. Therefore, confiscation of 'Power Supply' with penalty under section 112 (a)(i) of the Customs Act - the order passed by the Commissioner (Appeals), except to the extent that the two ‘Power Supplies’ imported by the appellant are not liable to absolute confiscation and have to be released without imposition of penalty, is set aside and the appeal is allowed
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