2010 (3) TMI 615 - AT - Customs

Roofing Steel Sheet Import restrictions - The appellants have imported Roofing Steel Sheets as actual users. The impugned consignment has been found by the Department to be imported contrary to the Import Policy stipulation that it should meet the Indian Standard specification. Appellant contended that the restriction regarding satisfying the Indian Standards specification is only in respect of Galvanized Steel Sheets and not for the impugned goods which have been coated with zinc, aluminium and silica as per the test report received from the supplier. Test report of NML incomplete as not determinative whether aluminium present. Impugned goods coated with aluminium, Zinc and silca as per test report supplier. Held that benefit of doubt given relying on supplier s report. Impugned goods not required to satisfy Indian Standard applicable for galvanized steel sheets. Appeal allowed.

Summary

Issues:
Import of "Roofing Steel Sheets" not meeting Indian Standard specification.

Analysis:
The case involved the import of "Roofing Steel Sheets" by the appellants, who claimed that the goods did not need to meet the Indian Standard specification applicable to Galvanized Steel Sheets. The appellants argued that the impugned goods were coated with zinc, aluminium, and silica, as per the supplier's test report, which differed from the NML test report relied upon by the Department. The supplier's report indicated specific percentages of Aluminium, Zinc, and Silica in the coating, while the NML report did not explicitly determine the presence of aluminium due to incomplete testing. The appellants also presented a certificate from the Department of Industry certifying the coating of Zinc, Aluminium, and Silica on the goods. The Member (T) considered the discrepancy between the reports and concluded that in the absence of conclusive evidence from the NML report, the appellants should benefit from the doubt, relying on the supplier's report. The Member (T) held that since the Department of Industry's report aligned with the supplier's report, the impugned goods did not need to satisfy the Indian Standard specification for Galvanized Steel Sheets. Consequently, the impugned order was set aside, and the appeal was allowed.

This judgment highlights the importance of reliable and conclusive test reports in determining compliance with import specifications. It emphasizes the need for clarity and completeness in testing procedures to avoid discrepancies that could impact the outcome of legal proceedings. The decision underscores the principle of giving the benefit of doubt to the party when faced with conflicting or inconclusive evidence, ensuring fairness and justice in adjudicating import-related disputes. Moreover, it showcases the significance of official certifications from relevant authorities in supporting claims made by parties involved in import transactions, reinforcing the value of documentary evidence in legal proceedings concerning import compliance and standards.