Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2020 (5) TMI 227

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Bhaskar, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The appellant have imported Cold Rolled Stainless Steel Coil, the details of the import is as under :- 2. The Adjudicating Authority has confiscated the aforesaid goods, imposed redemption fine on the ground that the appellant have not complied with the requirement of Stainless Steel Products (Quality Control) Order, 2016 in a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Policy,2015-2020, the date of reckoning of import is decided in preference date of shipment/Dispatch of goods from supplying country and not the date of arrival of goods at an Indian Port. 4. In the present case, at the time of shipment there was no requirement to affix of BIS Marks on the product, therefore the goods were wrongly confiscated. He also placed reliance on the judgment in the case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oint 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 Foreign Trade Policy,2015-2020 the date of import has to be reckoned, as per the date of shipment/dispatch from the supplying country. The date of shipment that is Bill of Lading which is in month of January, 2017, the Stainless Stee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates