https://www.taxtmi.com/highlights?id=97089 Importation of J3 Grade stainless steel is held permissible based on controlling precedents, and reliance on those decisions removes the novelty of the issue as res integra; applying that principle the submission finds that Customs' allegations do not sustain penalties or forfeiture/refund demands, which are set aside with consequential relief. The commentary records that appeals were allowed on this ground and that the matter was decided on merits in favour of the importer, removing regulatory impediment to imports of the specified grade. en-us Mon, 23 Feb 2026 17:03:56 +0530 Mon, 23 Feb 2026 17:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97089 Importation of J3 Grade stainless steel is held permissible based on controlling precedents, and reliance on those decisions removes the novelty of the issue as res integra; applying that principle the submission finds that Customs' allegations do not sustain penalties or forfeiture/refund demands, which are set aside with consequential relief. The commentary records that appeals were allowed on this ground and that the matter was decided on merits in favour of the importer, removing regulatory impediment to imports of the specified grade. Highlights Customs Mon, 23 Feb 2026 17:03:56 +0530 https://www.taxtmi.com/highlights?id=97089