2026 (2) TMI 748

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....ndent : Shri H. Nachane, Superintendent (AR) Appeared ORDER SOMESH ARORA: In the instant case, import of J3 grade Cold Rolled Stainless Steel is involved which as per department are restricted/prohibited and therefore, same were released inter alia by examining valuation issue which is not challenged before this court and by imposing Redemption Fine and Personal penalty. Feeling aggrieved....

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....liance of J-3 being permitted, by seeking to place reliance on certificate of one of the importer which is reproduced below: Further the goods in this case have been also been identified by the customs as being J-3 grade as declared. 2. In view of the above position, this court following the substance of ruling above is in agreement with the appellant that the appeal on aspects of Redemption....

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....connection, it is informed that the matter has been examined by the Technical Committee comprising officials from Bureau of Indian Standards and domain experts. It is noted that the following grade is presently outside the purview of Steel & Steel Products (Quality Control) Order, 2024: S. No. Description of the item/Product Grade 1 COLD ROLLED STAINLESS STEEL COILS GRADE J3 3.0 Please no....