CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I in Customs Appeal No. 61103 of 2025 [Arising out of Order-in-Appeal No. LUD-EXCUS-001-APP-215-2025 dated

21.07.2025 passed by the Commissioner (Appeals), CGST, Ludhiana]

M.G. Bakers Pvt Ltd Plot No. B-29, Industrial Area, Phase-III, ……Appellant Mohali, S.A.S. Nagar, Punjab 160055 VERSUS Commissioner of Customs, Ludhiana ……Respondent Customs House, ICD GRFL Complex, G.T. Road, Sahnewal, Ludhiana, Punjab 141120 APPEARANCE:

Mr. Ajay Jain, Advocate for the Appellant Mr. Anurag Kumar, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60211/2026 DATE OF HEARING: 03.02.2026 DATE OF DECISION: 26.02.2026 S. S. GARG :

The present appeal is directed against the impugned order dated 21.07.2025 passed by the Commissioner of CGST (Appeals), Ludhiana, whereby the appeal of the appellant was dismissed and the Order-in-Original was upheld.

2. Briefly the facts of the present case are that the appellant had imported S/S Deep Fryer, DF 11D-17, DF 11D- 17' among other items by declaring the same under Tariff Item 84198110 of the Customs Tariff Act, 1975.

2.1 The appellant in their reply to the Query raised by the appraiser in r/o Bill of Entry No.9314687 dated 05.04.2025 had requested for First Check to examine the goods before assessment and accordingly First-check was granted by the Appraiser of FAG. As per the examination order of the Bill of Entry No.9314687 dated 05.04.2025, the applicability of BIS on the imported goods was to be verified along with other instructions. The goods were presented for examination on 15.04.2025 and the goods were examined in the presence of the Representative of the importer, CB’s Representative Shed Staff and under the supervision of AC Shed.

2.2 The Goods were examined and it was found that the impugned item is covered under Safety of Household, Commercial and similar Electrical Appliances dt. 20-09-2024 and mandatory registration under BIS is required for the import of said item. It was also found that the appellant did not have a valid license/registration issued by Bureau of Indian Standards and therefore it appeared to the Revenue that the impugned goods have been imported in contravention of the BIS and they fall under definition of prohibited goods as defined under Section 2(33) of the Customs Act, 1962 and as such, appears to be liable for confiscation under Section 111(d) of the Act. After following the due process, the said items have been ordered to be confiscated (though order to be redeemed for re-export). On the basis that the same is covered under Safety of Household, Commercial and similar Electrical Appliances (Quality Control) Order, dated 20.09.2024 and accordingly registration under BIS is required for the import of said item by the foreign manufacturer/supplier under the said order.

2.3 The appellant contested that the confiscation of the goods being contrary to Order No. S.O. 2232 (E) dt. 19-05-2025 which provides that the BIS provisions are applicable w.e.f. 19-03-2026 which order has superseded the aforesaid order dt. 20-09-2024 and that the govt. never intended to impose any condition/requirement of Registration with BIS before 19-03-2026.

3. Heard both the parties and perused the material on record.

4. Learned counsel for the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law and that there was no justification to order confiscation of the goods contrary to Order No. S.O. 2232 (E) dated 19.05.2025 which provides that the BIS provisions are applicable w.e.f. 19.03.2026. He further submits that vide order dated 19.05.2025 there is no requirement under any law for registration under BIS till 19-03-2026. He further submits that the earlier order dt. 17-09-2024 has been superseded vide aforesaid order dt. 19-0