2025 (11) TMI 315
X X X X Extracts X X X X
X X X X Extracts X X X X
....he facts of the case in brief are that the appellant filed Bill of Entry No. 8574436 dated 16.02.2017 for import of 'Stainless Steel Cold Rolled Coils Grade-201' classified under CTH 72209090. As per the Ministry of Steel Order SO 2061(E) dated 10.6.2016, amended vide Order SO. 2903(E) dated 09.09.2016 and SO. 3649(E) 06.12.2016, the goods imported under above said Bill of Entry attract the provisions of the said Stainless Steel Products (Quality Control Order), 2016 and would require certification of Bureau of Indian Standards. 2.1 As per Section 1(1) of the Steel Order SO. 2061(E) dated 10.06.2016, the said order was to be called as the Stainless-Steel Products (Quality Control Order), 2016 and as per Section 1(2), the said order was t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... treated as prohibited goods in terms of Section 3 of the Steel Order SO. 2061(E) dated 10.06.2016 which states that "No person shall by himself or through any person on his behalf manufacture or store for sale, sell or distribute any stainless steel product specified in the schedule, which do not conform to the specified standards and do not bear Standard Mark of the Bureau of Indian Standards on obtaining certification marks license: provided that nothing in this order shall apply in relation to export of stainless steel products required for export, which conform to any other specification required by the foreign buyer". In these circumstances, the imported goods were held liable to confiscation under Section 111(d) of the Customs Act, 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Appeals) upholding the Order-in-Original issued by the Adjudicating Authority is required to be set-aside. The main argument of the learned Counsel for the appellant is that the shipment of the goods took place on 27.01.2017 whereas the Bill of Entry No. 8574436 dated 16.02.2017 was filed in respect of the imported Stainless Steel Rolled Coils Grade-201 on 16.02.2017. The argument of the learned Counsel for the appellant is that, on the date when the shipment of the goods took place, the Stainless Steel Products (Quality Control) (Amendment) Order, 2016 has not come into force. The provisions of Quality Control Order, 2016 came into force from 07.02.2016. Therefore, in view of the para 2.17 of the Foreign Trade Policy 2015-2020, the date of....




TaxTMI
TaxTMI