MA Trading Company Vs Commissioner of Customs (CESTAT Ahmedabad)
The present appeal involves MA Trading Company challenging the Order-in-Appeal dated 09.07.2018 passed by the Commissioner of Customs (Appeals), Ahmedabad, which upheld the Order-in-Original dated 10.05.2017 by the Additional Commissioner of Customs, Ahmedabad. The original order had confirmed the confiscation of imported stainless steel goods and imposition of fines and penalties under the Customs Act, 1962.
The appellant had filed Bill of Entry No. 8574436 on 16.02.2017 for the import of ‘Stainless Steel Cold Rolled Coils Grade-201’, classified under CTH 72209090. According to the Stainless Steel Products (Quality Control) Order, 2016 (SO 2061(E)), amended by SO 2903(E) and SO 3649(E), goods imported under this order were required to carry certification from the Bureau of Indian Standards (BIS). The effective date for the order was 07.02.2017, meaning that imports on or after this date required BIS certification.
Upon query for production of the BIS certificate, the appellant explained that market prices were falling, and they faced storage costs and interest, requesting first check examination and adjudication without SCN or personal hearing. The first check examination confirmed the chemical composition and description of the goods matched the supplier’s Mill Test Certificate and import documents. Nevertheless, the Department treated the goods as prohibited under Section 3 of the Steel Order and initiated confiscation under Section 111(d) of the Customs Act, 1962. The appellant was also held liable to penalty under Section 112(a).
