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Rohan Prakash vs Commissioner Of Customs -Nagpur on 8 January, 2026 cites

J.K. Cotton Spinning And Weaving Mills ... vs Union Of India & Ors on 30 October, 1987

9. Contesting the requirement to be 'BIS compliant', he submitted that steel, in coil form, was not required to be, considering that the goods were to undergo further processing. He further submitted that 135 imports, effected between April 2020 and July 2023, of theirs were not considered for such treatment as now forced on the goods in the impugned order. These, according to him, should be taken as benchmarks for valuation of the impugned goods. He contended that the imports predate the mandate of furnishing 'BIS certificate' in Steel and Steel Products (Quality Control) Order dated 22nd December 2020 made effective by circular5. Relying upon the decision of the Hon'ble Supreme Court in JK Spinning & Weaving Mills Ltd v. Union of India [1988 SCR (1) 700], he urged that shipments effected during transition be subject to the erstwhile regime.
Supreme Court of India Cites 20 - Cited by 210 - M M Dutt - Full Document

Suncity Strips &Amp; Tubes P Ltd vs Ahmedabad on 5 August, 2019

8. He further submitted that the declaration was made in accordance with extant instructions of Ministry of Steel on the distinction between 'prime steel' and 'defective' and that the decision of the Tribunal4, in Suncity Strips & Tubes P Ltd v. Commissioner of Customs, Ahmedabad, had acknowledged so. While conceding that the correct quantity had not been reflected in the bills, he also submitted that the appellant had undertaken to discharge the duty assessed thereof even if no further payment was to be made to the supplier.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document
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