Page 233 - ELT_1st July 2020_Vol 373_Part 1

2020 ] METRO BRIGHT BAR INDIA PVT. LTD. v. COMMISSIONER OF CUSTOMS, MUNDRA 143

REPRESENTED BY : Shri S.J. Vyas, Advocate, for the Appellant.
Shri R.B. Bhaskar, Superintendent (AR), for the
Respondent.
[Order].- The appellant have imported Cold Rolled Stainless Steel Coil,
the details of the import is as under :-

2. The Adjudicating Authority has confiscated the aforesaid goods, im-
posed redemption fine on the ground that the appellant have not complied with
the requirement of Stainless Steel Products (Quality Control) Order, 2016 inas-
much as the appellant is required to affix the BIS Mark on the imported goods at
the time of shipment. The appellant being aggrieved filed the appeal before the
Commissioner (Appeals) who agreeing with the view of the Adjudicating Au-
thority dismissed the appeal, therefore, the present appeal filed by the appel-
lants.
3. Shri S.J. Vyas, Learned Counsel appearing on behalf of the appellant
submits that the goods were shipped in case of Metro Bright Bar India Pvt. Ltd
on 21-1-17 and in case Fortune Steels on 7-2-2017. He submits that the Stainless
Steel Products (Quality Control) Order, 2016 admittedly came into force on 7-2-
2017, therefore at the time of shipment the order was not in force, therefore, the
same is not applicable. He further submits that as per Para 2.17 of Foreign Trade
Policy, 2015-2020, the date of reckoning of import is decided in preference date of
shipment/Dispatch of goods from supplying country and not the date of arrival
of goods at an Indian Port.

EXCISE LAW TIMES  1st July 2020  233