https://www.taxtmi.com/caselaws?id=756625 Imported end-cut rejected CR strips in coil form were not shown to fall within the steel items specifically covered by the original Quality Control Order, so BIS certification could not be insisted upon for provisional release. The later circular broadening compliance to all steel consignments was treated as prospective and could not be applied to consignments already imported before that change. The examination material and test reports also did not conclusively establish the exact nature of the goods so as to justify withholding release. Provisional release was therefore allowed without BIS certification, while leaving any further departmental action open. en-us Mon, 05 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756625 Imported end-cut rejected CR strips in coil form were not shown to fall within the steel items specifically covered by the original Quality Control Order, so BIS certification could not be insisted upon for provisional release. The later circular broadening compliance to all steel consignments was treated as prospective and could not be applied to consignments already imported before that change. The examination material and test reports also did not conclusively establish the exact nature of the goods so as to justify withholding release. Provisional release was therefore allowed without BIS certification, while leaving any further departmental action open. Case-Laws Customs Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756625