CESTAT Sets Aside Confiscation as BIS Order was Not in Force at Time of Import

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 Co

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