2020 (5) TMI 227

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....f Stainless Steel Products (Quality Control) Order, 2016 in as much as the appellant is required to affix the BIS Mark on the imported goods at the time of shipment. The appellant being aggrieved filed the appeal before the Commissioner (Appeals) who agreeing with the view of the Adjudicating Authority dismissed the appeal, therefore, the present appeal filed by the appellants. 3. Shri S.J. Vyas, Learned Counsel appearing on behalf of the appellant submits that the goods were shipped in case of Metro Bright Bar India Pvt. Ltd on 21.01.17 and in case Fortune Steels on 07.02.2017. He submits that the Stainless Steel Products (Quality Control) Order, 2016 admittedly came into force on 07.2.2017, therefore at the time of shipment the order w....

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....Policy,2015-2020 the date of import has to be reckoned, as per the date of shipment/dispatch from the supplying country. The date of shipment that is Bill of Lading which is in month of January, 2017, the Stainless Steel Products (Quality Control) Order, 2016 was not in force, therefore the appellant was not required to affix BIS Mark on the product imported by them. The contention of the Lower Authority as well as the submission made by Learned Authorized Representative that since the appellant was having knowledge about Stainless Steel Products (Quality Control) Order, 2016 at the time of dispatch of the goods from supplying country they should have affix the BIS Mark is of no basis. I am surprised that how the Lower Authority has given s....