2026 (2) TMI 402

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...., Superintendent (AR) Appeared ORDER SOMESH ARORA: In the instant case, the appellants, purchase technical grade urea through high sea sales which was imported by STC and which they were allowed to import through MMTC on high seas. The letter to that effect is placed as exhibit at page 99 which is dated 15.05.2013 issued by Government of India, Ministry of Chemicals & Fertilisers addresse....

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....tem is canalized. "5.4 Further, as per the regular practice accepted by customs for over several decades in case of imports which are canalized through STEs, the STEs place the order on the foreign supplier and thereafter effect High Seas sale of the same to the Indian Buyers. This is evident from the judgments and Board Circular supra. As laid down in the following judgments, where the i....

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....hat case was against Advance Release Order which is issued for sourcing inputs indigenously instead of importing against Advance License. The provisions relating to procurement of inputs against Advance Release Order which applied in that case did not provide for import through STE." 2. Learned AR on the other hand, pleads that various submissions were considered by lower authorities and appeal....