ALL INDIA STEEL RE-ROLLERS ASSOCIATION; MADRAS STEEL REROLLERS ASSOCIATION; CENTRAL BOARD OF EXCISE AND CUSTOMS & ORS; ASHUTOSH BARANWAL; COMMISSIONER OF CUSTOMS (IMPORT-I) Vs. ANIK INDUSTRIES LIMITED & ORS ; UNION OF INDIA & ORS

JUDGEMENT

(1.) By these intra court appeal, the intervenor of W.P. No.8501/2014 and the respondents are challenging the order dated 19.10.2015 passed in W.P. No.8501/2014 and 13.9.2015 passed in W.P. No.9169/2014 whereby the learned Writ Court allowed the writ petition and directed that the Commissioner of Customs (Import) shall allow clearance of goods covered by commercial invoice dated 4.9.2014 and 18.9.2014 and the consignment of Alloy Steel and Deformed Bars also forthwith lying in the port of Mumbai and Chennai. Para 14 of order dated 13.9.2015 passed in W.P. No.9169/2014 reads as under:-

(2.) Brief facts of the case are that the writ petitioner M/s Anik Industries Ltd is a private company, incorporated under the Indian Companies Act, 1956 and interalia engaged in the business of import of Alloy Steel Deformed Bars / Enforcement Bar falling under heading 72.28 of Chapter 72 covering Iron and Steel of the First Schedule to the Customs Tariff Act, 1975 (for short 'CTA') read with corresponding schedule - I of ITC (HS) classification of import and export items issued by the Central Government in exercise of powers conferred by the Foreign Trade (Development & Regulation) Act, 1992 read with the Foreign Trade Policy announced from time to time.

(3.) The respondent No.1 placed an order for import of alloy steel deformed bars as per contract dated 27.8.2014 (Annexure P/3). As per contract the said goods were to be manufactured by M/s Benxi Beiying Iron and Steel (Group) Company Ltd., China. The said company registered for manufacture of said goods in accordance with the British Standards. The goods were shipped under Commercial invoice dated 18.9.2014 (Annexure P/4). The said manufacturer has also issued product quality certificate also known as Mill Test Certificate (MTC) in respect of the alloy steel deformed bars. The goods were exported from China port as per billing of lading on 13.9.2014. As per sales contract (Annexure P/3) the quality of supply was stated as "BS4449:2005 500B (Boron content >0.0008%)", which means that the goods were complying with the British Standard No.BS 4449:2005.