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TMI Blog2023 (5) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the following substantial questions of law for consideration : A) Whether in the facts and circumstances of the case the Learned Tribunal is justified in dismissing the appeal of the Revenue when the goods (Raw Petroleum Coke) imported by the respondent admittedly having sulphur content in excess of 7% does not conform to Indian Standard 17049 and violated the import condition ? B) When the import of Raw Petroleum Coke under the CTH 27131100 needs to mandatorily comply with the policy condition and any violation of these stipulation would render the import, which is otherwise restricted in nature, as prohibited, whether, the direction of the Learned Tribunal for provisional release of the said goods (RPC) having sulphur content more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying sulphur content, RPC with sulphur content more than 7 percent is not permitted for making RPC of sulphur content 4 percent, maximum. According to the appellant/revenue, the import of Raw Petroleum Coke for Anode Making in Aluminium Industries conforming to IS Standard 17049 is a prohibited item and the relevant policy condition is No.6 of Chapter 27, which provides percentage of the total Sulphur content. The case of the respondent importer is that they are a calcination plant, for which no sulphur percentage has been fixed under the BIS Guidelines and in this regard the respondent would refer to the decision of the Hon'ble Supreme Court in M.C.Mehta Vs. Union of India in WP Nos. 13209 of 1985 dated 9.10.2018, wherein the Hon'ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a calciner and they would use the imported product as feed stock for making CPC from RDC for their customer with sulphur content ranging 0.8% to 3.5%. The question would be as to whether there was a violation of the license condition can be examined by taking note that the product that will be manufactured by the respondent importer or should the importer satisfy that the import effected by them is in accordance with license condition. In our prima facie view, since the product is a prohibited item the test would be to examine whether the imported product satisfy the license condition rather to examine whether the import was justified based on the end product that would be produced. The Commissioner of Customs, (Appeals) as well as the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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