2026-VIL-235-CESTAT-AHM-CU
  1. Home
  2. 2026-VIL-235-CESTAT-AHM-CU

CUSTOMS CESTAT Cases

Customs – Import of ‘Cold Rolled Stainless Steel Coils’, Limitation under Section 110(2) of Customs Act - Goods seized under Section 110(1) of Customs Act with the allegation that they were imported in violation of the Ministry of Steel's circular requiring NOC for steel imports without BIS certification - Importer requested waiver of show cause notice to expedite adjudication - Department failed to pass order within 6 months from seizure as mandated under Section 110(2) - Commissioner (Appeals) vacated the seizure and ordered release of the goods on the basis of non-issuance of show cause notice or adjudication within six months from the seizure date – Dept in appeal against the impugned order – HELD - The statutory 6-month period under Section 110(2) is mandatory and not directory - The waiver of show cause notice does not override the statutory time limit and the importer cannot be held bound by such waiver after the expiry of 6 months - Failure to pass order within 6 months from seizure results in the seizure becoming illegal and the goods are liable to be released unconditionally. There is no infirmity in the order of the Commissioner (Appeals) in giving relief to the importer. The impugned order passed after the expiry of 6-month period is without jurisdiction and set aside and goods are ordered to be released - Whether the release of goods is correctly ordered - The goods imported were 'Cold Rolled Stainless Steel Coils Grade J2' which were found to be in conformity with the description and specifications based on testing - Ministry of Steel had issued NOC for similar goods imported by other parties – HELD - The circular of Ministry of Steel requiring NOC for import of goods not covered under the Steel and Steel Products (Quality Control) Order cannot be the basis for treating the imported goods as prohibited/restricted, as the circular cannot override the substantive law - For Grade J2, department has not been able to show that under which Control Order of the Ministry of Steel i.e. the Steel and Steel products (Quality Control Order) any restriction was applied on the ‘Cold Rolled Stainless Steel Coils Grade J2’ - The department failed to demonstrate that the imported goods were covered under the Quality Control Order or any BIS standards - In absence of any statutory restriction, the goods cannot be treated as prohibited and are liable to be released.
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Jan '26 Burning issues:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?