9911796707
TMI Blog2020 (5) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to affix the BIS Mark on the imported goods at the time of shipment - HELD THAT:- This case there is no dispute between assessee and the revenue. Admittedly the goods were shipped in the month of January, 2017. At that point of time Stainless Steel Products (Quality Control) Order, 2016 had not come into force, same came into force on 07.02.2017 only. In terms of the Para 2.17 of the Foreig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not having legal backing to enforce such order in 2016. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 12671 of 2018, 12672 of 2018 - A/10553-10554/2020 - Dated:- 14-2-2020 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Shri S.J. Vyas, Advocate for the Appellant Shri. R. B. Bhaskar, Superintendent (AR) for the Respondent ORDER RAMESH NAIR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pvt. Ltd on 21.01.17 and in case Fortune Steels on 07.02.2017. He submits that the Stainless Steel Products (Quality Control) Order, 2016 admittedly came into force on 07.2.2017, therefore at the time of shipment the order was not in force, therefore, the same is not applicable. He further submits that as per Para 2.17 of Foreign Trade Policy,2015-2020, the date of reckoning of import is decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 2016 was known at the time of import of goods that is on date of shipment therefore, they should have complied with this order. 6. Heard both the sides and perused the records. As regard the facts of this case there is no dispute between assessee and the revenue. Admittedly the goods were shipped in the month of January, 2017. At that point of time Stainless Steel Products (Quality Control) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
