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TMI Blog2025 (2) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... "Prime Stainless Steel Hot Rolled Coils Grade-201" valued at Rs. 2,46,41,432/- imported under Bill of Entry No. 8799140 dated 07.03.2017 & 8799138 dated 07.03.2017 under section 111(d) of the Customs Act, 1962 and for giving option to the importer to redeem the goods on payment of fine of Rs. 12,50,000/- under Section 125 of the Customs Act, 1962. Besides this, penalty of Rs. 3,50,000/- was also imposed on the importer under Section 112(a) of the Customs Act, 1962. 1.1 M/s Shah Foils Ltd., Gandhinagar, the Appellant herein holding IEC No. 0804004501 filed three Bills of Entry No. 8799103, 8799140 and 8799138, dated 7.03.2017, for clearance of Prime Stainless Steel Hot Rolled Coils Grade 201, classifiable under sub heading 72201290 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of Madhya Pradesh, the shipment date would be considered as the Bill of Lading date instead of cargo arrival date. 1.4. After hearing, the Additional Commissioner of Customs, Ahmedabad, passed the order-in-original No. 79/ADC-ML/AS/ICD-KHOD/O&A/2017, dated 11.04.2017, under which he ordered for confiscation of goods imported under the said three Bills of Entry, under Section 111(d) of the Customs Act, 1962 and imposed a redemption fine of Rs. 12,50,000/- under Section 125 of the said Act and also imposed a penalty of Rs. 3,50,000/- under Section 112(a) of the said Act. Being aggrieved and feeling dissatisfied with the impugned order, the appellant preferred an appeal before the Hon'ble Commissioner (Appeals), Customs at Ahmedabad. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. There is nothing on record that the goods imported by the appellant conformed to IS 6911. The Commissioner (Appeals) without ascertaining the IS of the product imported by the appellant, erroneously held that the goods imported by the appellant were covered under Serial No. 2 of the said Schedule. As the impugned order has been passed without ascertaining the facts as mentioned above, it is arbitrary, illegal and must be set aside. 2.2 The learned Counsel for the appellant further submitted that date of reckoning of imports is decided as per para 2.17 of Hand Book of Procedure 2015-20 (HBP) read with para 9.11 of the said Hand Book of Procedure. Clause (a) of para 2.17 of the HBP stipulates that the date of reckoning of import is decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was beyond the control of the appellant. Therefore, the date of import has to be considered as the date of shipment affixed on the Bill of Lading and on that date, the BIS Certification is not imposed and therefore, for all such imports prior to 07.02.2017, the BIS Certification is not required. 2.4 The Learned Counsel for the appellant placed reliance on the following decided cases :- (a) M/s. METRO BRIGHT BAR INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS, MUNDRA 2020 (373) E.L.T. 142 (Tri. - Ahmd.) (b) M/s. ROYAL IMPEX Vs. COMMISSIONER OF CUSTOMS, CHENNAI-II- 2019 (360) ELT 820, Madras- 2019 (366) E.L.T. 820 (Mad.) 3. The Learned Authorised Representative, Shri M.P. Solanki, Assistant Commissioner, reiterated that the conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect from 7th February, 2017. Therefore, in view of para 2.17 of the Foreign Trade Policy, 2015-2020, the date of import shall be reckoned as the date of shipment/ dispatch of goods. The Bill of Lading contains the date of January- 2017 when the Stainless Steel Products (Quality Control Order), 2016 was not in force. Therefore, in these circumstances, the appellant was not duty bound to affix BIS mark on the Stainless Steel imported by them. 4.1 In my view, the submission of the Authorised Representative that as the appellant was having full knowledge regarding the provisions of Stainless Steel Products (Quality Control Order) 2016 at the time of shipment/dispatch of the goods from the supplying country, therefore, they were duty bound to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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