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2024 (8) TMI 329

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..... rm or not , it has been answered that the same could not be ascertained by them, and accordingly returned the sealed remnant samples to the department. By referring to the report submitted by CRCL, the Chartered Engineer had confirmed the estimated market rate of the impugned goods and also stated that the goods do not match / fall in the standard chemical composition range of any one specific grade of SS. On examination of the reports submitted by CRCL and the Chartered Engineer, it is found that no definitive inference was drawn, so as to conclude about the exact nature/composition of the product and the true market value of such products. The appellants should be entitled for provisional release of the goods in question, without insistin .....

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..... to the imports made by the appellant, the department had seized the imported goods. For the purpose of provisional release of the seized goods, the appellant had made the representations before the department and since the request made for such provisional release was not considered favourably, they had filed Writ Petition before the Hon ble High Court of Bombay (Nagpur Bench), which was disposed vide judgement dated 17.01.2024, in directing the respondent Commissioner of Customs to decide the application for provisional release by 31.01.2024. Pursuant to the judgement dated 17.01.2024 (supra), the learned Commissioner of Customs, Nagpur has disposed of the request made by the appellant for provisional release of the impugned goods vide his .....

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..... hearing together and a common order is being passed. 3. Heard both sides and examined the case records. 4. The manner of import of various steel and steel products, are governed under the orders issued by the Ministry of Steel. Periodically, the said Ministry issues such orders to cover more grades of steel and related products. In the present case, the Ministry of Steel by superseding of the earlier order(s), has issued the Steel and Steel Products (Quality Control) Order, 2020 (for short, referred to as QCO ) dated 22.12.2020, in terms of the powers conferred by Section 16 of Bureau of Indian Standards Act, 2016 (11 of 2016). The said order has provided that every steel and steel product shall conform to the corresponding Indian standards .....

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..... rohibitions were specifically brought into effect vide Circular dated 20.10.2023 issued by the Ministry of Steel, clarifying that all the steel importers are mandatorily required to apply and seek clarification on the dedicated portal for each and every steel consignment, which is imported in the country without BIS license or certification. On careful examination of the said circular dated 20.10.2023, it transpires that the Order dated 22.12.2020 only provided for the certification by BIS with regard to the 145 items listed in the table appended thereto; and those restricted items were further enlarged in the circular dated 20.10.2023 for consideration of all the imported steel items, for which the importer has to apply and seek clarificat .....

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..... ered or contradicted by the other Customs Zone, without specifying any valid reasons thereof as to why, the view taken by other Zone cannot be considered for release of the goods. 7. We find that the jurisdictional Commissioner of Customs had sent the samples of the impugned goods for testing at the CRCL, Mumbai. In the test reports submitted by the said agency, with respect to the query, as to whether the same is end cut, rejected CR strip in coil form or not , it has been answered that the same could not be ascertained by them, and accordingly returned the sealed remnant samples to the department. By referring to the report submitted by CRCL, the Chartered Engineer had confirmed the estimated market rate of the impugned goods and also sta .....

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