https://www.taxtmi.com/highlights?id=104931 Quality Control Order exemption for steel imports turns on the Bill of Lading showing shipment by the stipulated date. The Steel Import Monitoring System requires an Automatic Registration Number application within its prescribed pre-arrival registration window, but does not require ARN generation before the QCO exemption cut-off. Imposing that additional requirement is inconsistent with the stated conditions; imports meeting the shipment condition and timely ARN application qualify for exemption. Valid exemption notifications create accrued, vested rights after conditions are fulfilled and cannot be withdrawn retrospectively unless authorised by statute. The refusal to enable ARN generation was quashed. en-us Wed, 14 Oct 2026 06:17:13 +0530 Wed, 14 Oct 2026 06:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104931 Quality Control Order exemption for steel imports turns on the Bill of Lading showing shipment by the stipulated date. The Steel Import Monitoring System requires an Automatic Registration Number application within its prescribed pre-arrival registration window, but does not require ARN generation before the QCO exemption cut-off. Imposing that additional requirement is inconsistent with the stated conditions; imports meeting the shipment condition and timely ARN application qualify for exemption. Valid exemption notifications create accrued, vested rights after conditions are fulfilled and cannot be withdrawn retrospectively unless authorised by statute. The refusal to enable ARN generation was quashed. Highlights Customs Wed, 14 Oct 2026 06:17:13 +0530 https://www.taxtmi.com/highlights?id=104931