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    <title>2026 (2) TMI 748 - CESTAT AHMEDABAD</title>
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    <description>Redemption fine and personal penalty were found unsustainable where J3 grade cold rolled stainless steel coils were treated as outside the scope of the relevant quality control order for the specified consignment. The Tribunal followed an earlier ruling on a comparable steel grade and relied on the Ministry of Steel clarification that grade J3 was presently outside the purview of the Steel &amp; Steel Products (Quality Control) Order, 2024. On that factual and regulatory basis, the import could not be treated as objectionable, and the penal consequences imposed on the importer were set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=786600</link>
      <description>Redemption fine and personal penalty were found unsustainable where J3 grade cold rolled stainless steel coils were treated as outside the scope of the relevant quality control order for the specified consignment. The Tribunal followed an earlier ruling on a comparable steel grade and relied on the Ministry of Steel clarification that grade J3 was presently outside the purview of the Steel &amp; Steel Products (Quality Control) Order, 2024. On that factual and regulatory basis, the import could not be treated as objectionable, and the penal consequences imposed on the importer were set aside.</description>
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