REPORTABLE Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 1 Customs Misc. Application (Stay) No. 10647 of 2025 (On behalf of Applicant)

in Customs Appeal No. 11511 of 2025 – DB (Arising out of Order in Appeal No. MUN-CUSTM-000-APP- 399 to 400 dated 14.11.2025 passed by the Commissioner (Appeals), Customs- Ahmedabad)

COMMISSIONER OF CUSTOMS– Mundra Customs ……..Appellant Office of the Pr. Commissioner of Customs, Custom House, Mundra, Kutch, Mundra Port and Special Economic Zone, Mundra, Kachchh, Gujarat-370421 VERSUS Shree Khatu Shyam Steel & Tubes LLP ……Respondent Ground Floor, Plot No. 956, ΚH Νο. 154, Village-Pooth Khurd, North West Delhi, West Delhi-110039 APPEARANCE:

Shri Aakash Singh, Superintendent (AR) for the Appellant Shri Manish Jain, Advocate for the Respondent CORAM:

HON'BLE MR. SOMESH ARORA, MEMBER (JUDICIAL)

HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)

Final Order No. 10060/2026 DATE OF HEARING: 13.01.2026 DATE OF DECISION: 04.02.2026 SOMESH ARORA In this case, department is in appeal against impugned order in which Commissioner (Appeals) has allowed appeal of the respondent. As per the facts, respondent (M/s Shree Khatu Shyam Steel & Tubes LLP) filed Bill of Entry No. 8109186 dated 31.01.2025 for import of Cold Rolled Stainless Steel (CRSS) Coils grade J2 vide House Bill of Lading No. FS241205001 dated 03.12.2024 at Mundra Port through their Customs Broker M/s Oriental Trade Links.

1.1 Ministry of Steel has issued letter NOC No. NOC2024004662_A dated 16.12.2024 on the basis of House Bill of Lading No. FS241205001 dated

03.12.2024.

1.2 It was alleged by the department that on tracking the vessel on Shipping Line Website, it was found that the containers were laden on vessel on 04.01.2025, whereas, House Bill of Lading was issued on 03.12.2024. In view of above, goods covered under impugned B/E were put on hold to rule-out any possibility of circumvention of directive issued by the Ministry of Steel for issuance of NOC on one-time basis for shipments where Bill of Lading has been generated on or before 3rd of December 2024.

1.3 An email dated 07.02.2025 was sent to shipping line M/s Wan Hai Lines (India) Pvt. Ltd. for providing copy of Master BL issued against House BL. No. FS241205001 dated 03.12.2024 and port of call list of vessel BAO HANG YUN, Voyage No. 28. Vide email dated 07.02.2025, the shipping line provided copy of Master BL No. 142E516966 dated 04.01.2025 issued in case of M/s Shree Khatu Shyam Steel & Tubes LLP and further provided copy of port of call list of Vessel BAO HANG YUN wherein it is mentioned that the Vessel reached on Guangzhou Port, CHINA on 02.01.2025 and departed on 04.01.2025.

1.4 The Goods covered under B/E No. 8109186 dated 31.01.2025 were examined on 10.02.2025 in the presence of Shri Chauhan Ranjeet Kailashchand, G Card holder of the CB and Shri Ramashankar R Prasad, Sr. Executive, (Operations) M/s Mundra Container Freight Station Pvt. Ltd. As per the weightment slip of the containers generated at CFS weighbridge, Net weight found was 4,12,720 Kgs. as against declared net weight of 4,12,524 Kgs. Hence, total 196 kgs excess weight was found.

1.5 During examination, Positive Metal Identification (PMI) test was conducted and test results were taken which showed that in all coils stuffed in 15 containers, Nickel content is in the range of 0.8-1.3%, chromium content is found in the range of 12.0-14.0% and Manganese is in the range of 7.5- 10%. Further, from the open source available on internet, the Stainless Steel Coil grade J2 should contain following chemical composition: -

Grade C Mn P Cr Ni S Si J2 0.15- 7.5-10 ≤ 0.045 12.0- 0.8- ≤ 0.03 ≤1.0

0.36% 14.0 1.3 All major components i.e. Nickel, Chromium, Manganese etc. of goods imported vide Bill of Entry No. 8109186 dated 31.01.2025 are in line with chemical composition of Stainless Steel Coil J2 Grade, it appeared to the department that goods were as per declaration i.e. CRSS Coils Gr