TMI Blog2023 (5) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... the restriction on the sulphur content in terms of the BIS standard, will not be applicable. The learned Tribunal while considering the correctness of the order passed by the Commissioner after setting out the arguments placed before it by both sides has recorded the submissions of the revenue that the goods should not be provisionally released as admittedly the sulphur content is more than four per cent and the same cannot be used by Aluminium Manufacturing Industry. The learned Tribunal has not rendered a specific finding on this submission, takes note of the fact that the respondent importer is a calciner and they would use the imported product as feed stock for making CPC from RDC for their customer with sulphur content ranging 0.8% to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be provisionally released when admittedly the sulphur content is more than 7%. Therefore, this question, which is a mixed question of fact and law is required to be decided by the Tribunal before approving the order passed by the Commissioner of Customs (Appeals) granting provisional release. The matter requires to be reconsidered by the Tribunal - Appeal allowed by way of remand. - CUSTA /7/2023 IA NO : GA/1/2023 - - - Dated:- 17-5-2023 - THE HON BLE THE CHIEF JUSTICE T. S. SIVAGNANAM And THE HON BLE JUSTICE HIRANMAY BHATTACHARYYA Mr. Kaushik Dey, Adv. Mr. Tapan Bhanja, Adv. for the appellant Mr. Sudhir Mehta, Adv. Mr. Anurag Bagaria, Adv. for the respondent ORDER The Court :- This appeal filed by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of the case the order passed by the Learned Tribunal for provisional release of the goods (RPC) is sustainable when the same is contrary to the policy condition and not in conforming to the relevant criteria of Indian Standard 17049? The order impugned in this appeal has been passed by the learned Tribunal confirming the order passed by the Commissioner of Customs (Port), Kolkata granting permission for provisional release of Raw Petroleum Coke (RPC) imported by the respondent. The revenue is on appeal by contending that in terms of the license granted by the Director General of Foreign Trade, Delhi (DGFT), the respondent was permitted to import Petroleum Coke - Raw Petroleum Coke for Anode Making in Aluminium industries conforming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se high sulphur containing raw petroleum coke for making CPC having sulphur content less than 3.5%. There will be emission of SO2 in high concentration (para 1 of results) which needs to be treated in Flue gas desulphurisation system having efficiency of sulphur removal more than 90%. Thus according to the respondent the product imported by them being used in the Calcination Plant, the restriction on the sulphur content in terms of the BIS standard, will not be applicable. The learned Tribunal while considering the correctness of the order passed by the Commissioner after setting out the arguments placed before it by both sides has recorded the submissions of the revenue that the goods should not be provisionally released as admittedl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess of 7% will it conform to ISI 7049 as mentioned in the licence and if it does not conform to the said standard, is there a violation of the conditions of import? Furthermore, the goods being prohibited item, there is a mandatory requirement to comply with the policy condition and the Tribunal was required to examine as to whether there has been any violation of the stipulations under the policy. Before considering as to whether the goods have to be provisionally released when admittedly the sulphur content is more than 7%. Therefore, we are of the view that this question, which is a mixed question of fact and law is required to be decided by the Tribunal before approving the order passed by the Commissioner of Customs (Appeals) granti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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