https://www.taxtmi.com/highlights?id=96924 A ministerial certificate authorising import of a specified stainless steel grade is binding on other importers; where the Ministry has permitted import of that grade for one party, the same permission applies to others and precludes sustaining import restrictions. Customs identification of the consignment by the declared grade is dispositive for classification. Applying that ratio, the commentary concludes that challenges to redemption fine and personal penalty succeed where they rested solely on disallowing import of the certified grade, entitling affected importers to relief on those penalty aspects. en-us Mon, 16 Feb 2026 10:04:34 +0530 Mon, 16 Feb 2026 10:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96924 A ministerial certificate authorising import of a specified stainless steel grade is binding on other importers; where the Ministry has permitted import of that grade for one party, the same permission applies to others and precludes sustaining import restrictions. Customs identification of the consignment by the declared grade is dispositive for classification. Applying that ratio, the commentary concludes that challenges to redemption fine and personal penalty succeed where they rested solely on disallowing import of the certified grade, entitling affected importers to relief on those penalty aspects. Highlights Customs Mon, 16 Feb 2026 10:04:34 +0530 https://www.taxtmi.com/highlights?id=96924