https://www.taxtmi.com/caselaws?id=786932 J3 grade stainless steel coils are described as permissible imports, not subject to restriction or prohibition. Prior Tribunal and Division Bench decisions addressing the same product treated that position as binding precedent, leaving the issue no longer open for reconsideration on the stated facts. Because the imported coils were permissible, re-assessment/regularisation fees and Customs penalties lacked legal justification. The fees, fines and penalties were consequently set aside, with consequential relief granted to the importers. en-us Tue, 17 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 07:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786932 J3 grade stainless steel coils are described as permissible imports, not subject to restriction or prohibition. Prior Tribunal and Division Bench decisions addressing the same product treated that position as binding precedent, leaving the issue no longer open for reconsideration on the stated facts. Because the imported coils were permissible, re-assessment/regularisation fees and Customs penalties lacked legal justification. The fees, fines and penalties were consequently set aside, with consequential relief granted to the importers. Case-Laws Customs Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786932