https://www.taxtmi.com/highlights?id=69953 Violation of import condition - goods (Raw Petroleum Coke) having sulphur content in excess of 7% - the Tribunal opined that no harm will be caused by provisionally releasing the goods - Such a finding, cannot be accepted as the question would be as to whether when admittedly the sulphur content is in excess of 7% will it conform to ISI 7049 as mentioned in the licence and if it does not conform to the said standard is there a violation of the conditions of import. Furthermore, the goods being prohibited item there is a mandatory requirement to comply with the policy condition - Matter restored back to tribunal - HC en-us Thu, 25 May 2023 14:23:46 +0530 Thu, 25 May 2023 14:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69953 Violation of import condition - goods (Raw Petroleum Coke) having sulphur content in excess of 7% - the Tribunal opined that no harm will be caused by provisionally releasing the goods - Such a finding, cannot be accepted as the question would be as to whether when admittedly the sulphur content is in excess of 7% will it conform to ISI 7049 as mentioned in the licence and if it does not conform to the said standard is there a violation of the conditions of import. Furthermore, the goods being prohibited item there is a mandatory requirement to comply with the policy condition - Matter restored back to tribunal - HC Highlights Customs Thu, 25 May 2023 14:23:46 +0530 https://www.taxtmi.com/highlights?id=69953