2011 (1) TMI 81

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..... H.R.Steel sheets and not coil and hence would not be hit by the amendment - The ld.counsel for the appellant has produced a copy of Hon ble Mumbai High Court s judgment dated 1.10.09 which was passed in Writ Petition No.16753 of 2009 (M/s. Sri Ganesh Ventures vs UOI & Ors), which struck down the above policy circular of the DGFT as beyond the scope of delegated legislation - Held that the appeal s .....

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..... ation pertains to Hot Rolled Steel Sheets imported by the appellant in April 2009. Hot rolled steel sheets classifiable under Customs Tariff Heading 7208 were freely importable as per ITC (HS) Classificationsof Export and Import items for the relevant period. Therefore, the appellant did not produce any import licence. The department took the stand that the above item was restricted and hence not .....

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..... iscating the goods for want of specific import licence and imposing penalty on the importer. 3. The ld.counsel for the appellant has produced a copy of Hon ble Mumbai High Court s judgment dated 1.10.09 which was passed in Writ Petition No.16753 of 2009 (M/s. Sri Ganesh Ventures vs UOI Ors), which struck down the above policy circular of the DGFT as beyond the scope of delegated legislation. .....

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