TMI Blog2015 (12) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... esponding BIS Standard in Column and the explanation can not be read to mean Steel Quality Control order shall be applicable to goods for which no ITC (HS) Code have been notified at all. Similarly, the issuance of the Steel Quality Control order Alloy Steel Products not covered by the headings and sub-heading of the ITC (HS) mentioned in the order have been allowed clearance at various ports all over India. And in this light it would be necessary to consider that the question is yet to be decided by the appropriate Appellate Authority whether the Alloy Grade Bars and high strength Deformed Steel Bars are not covered by the mandatory certification.- Similarly, on considering the question of applicability of the impugned Circular dated 07.11.2014 bearing No.450/176/2014-Cus-IV and the fact that agreement is dated 24.06.2014 regarding the petitioner's goods have been received at the port in consequence of commercial invoice dated 04th September 2014, I find that the Circular cannot be applied retrospectively to the consignment of the petitioner and hence in this light also the petition needs to be partly allowed. - Decided partly in favour of assessee. - W.P. No.9169/2014 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... schedule of the standing order issued by the Central Government for steel quality control order dated 12/03/12 was amended vide order dated 31/03/14 and the goods of the petitioner are covered at Sr. No.5 of the amended schedule column No.4. However, local manufacturers of steel protested against the import of alloy steel by filing representations to indicate that alloy steel products were not covered under Serial No.5 of the amended schedule to the Steel Quality Control Order. Counsel vehemently urged that the consignments of 25 M.M., 12 M.M., 16 M.M. 2 M.M. imported deferred bars aggregating 4426.280 MT covered by the commercial invoice dated 4th September 2014 were not answerable to the 2nd Amendment of 2014 which came into effect from 04th December 2014 and the respondents were wrongly not clearing the goods of the petitioner. 04. Secondly, Counsel also urged that the impugned Circular was also challenged by this petition to be arbitrary, unreasonable and perverse since it does not satisfy the dual test as the items mentioned under the relevant B.I.S. (Bureau of Indian Standards) and its corresponding heading of ITC (HS) Indian Trade Classification (Harmonised Systems) col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014, raised by the petitioner is without jurisdiction and would be a matter to be decided by the Division Bench. Moreover, Counsel submitted that the Circular had been issued from New Delhi and the bill of the goods imported by the petitioner dated 13/09/2014 had reached the port in October 2014 and that the Central Government by the order dated 12/03/2012 had categorically stated that the product imported by the petitioner was included in the schedule and therefore the petitioner was not entitled to release of his goods as being claimed. More importantly Counsel submitted that petition was not maintainable and Indore High Court did not have the jurisdiction to try the Writ Petition. Counsel relied on Global Tradex Ltd. vs. Union of India ors. along with other connected matters i.e. W.P. No.2909/14 (Magnum Steels vs. Union of India ors.), W.P. No.2962/2014 (Steel Mart India Private Limited vs. Union of India ors and W.P. No.(L) No.2963/2014 (Sri Jagannath Steel Co. vs. Union of India ors., wherein the Bombay High Court in the matter of Global Tradex Limited (Supra) has held thus: In the above circumstances we do not find any basis to hold that the Circular issued on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is applicable to the petitioner. I however find that such is not the present case. So also considering the submissions of both the Counsel; I also find that the explanation to the amended schedule indicates that any case falling under the ITC (HS) Codes notified under the Order shall not be restricted if they are not corresponding BIS Standard in Column and the explanation can not be read to mean Steel Quality Control order shall be applicable to goods for which no ITC (HS) Code have been notified at all. Similarly, the issuance of the Steel Quality Control order Alloy Steel Products not covered by the headings and sub-heading of the ITC (HS) mentioned in the order have been allowed clearance at various ports all over India. And in this light it would be necessary to consider that the question is yet to be decided by the appropriate Appellate Authority whether the Alloy Grade Bars and high strength Deformed Steel Bars are not covered by the mandatory certification. In this light placing reliance on the fact that even in the matter of Global Tradex Limited (Supra) the Mumbai High Court held that We are of the opinion that the Circular in no way prohibits the Petitioners from i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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