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TMI Blog2024 (4) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... s product is Technical Grade Urea, or the Fertilizer Grade Urea is a question of fact which can be determined on the basis of the relevant parameters as determined by the Laboratory on examination of the samples drawn from the imported goods. This Court absolutely has no expertise to hold that the Chemical Examiner s report is incorrect. This question has to be decided by the authorities themselves. The writ petition is not maintainable and is dismissed. - HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioner : By Advs. Aswin Gopakumar, Nikitha Susan Paulson, Aditya Venugopalan, Mahesh Chandran, Shallet K. Sam, Saranya Babu For the Respondent/S: By Adv P.G. Jayashankar Sc JUDGMENT The petitioner is in the business of general stores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all procedures and formalities and clear the goods imported by the Bill of Entry in Ext. P4 as Technical Grade Urea. 3. Sri Aswin Gopakumar, learned Counsel for the petitioner has submitted that based on the laboratory report of the samples, now the respondents are taking the stand that the imported goods cannot be classified under tariff item 31021090 of the First Schedule to the Customs Tariff Act as declared in the Bill of Entry and is liable to be classified under tariff item 31021010 of the said schedule of the Tariff Act. As per the Foreign Trade Policy 2023 and Notification No. 08/2023 dated 29.05.2023 issued by the Director General of Foreign Trade, the import of urea falling under the tariff item 31021010 is allowed only through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner/importer s request to reassess the Bill of Entry for changing the declared rate of IGST to Sl. No. 42 of Schedule III of Notification No. 1/2017, the Bill of Entry was reassessed with the approval of the competent authority and an examination order was given. As per the Foreign Trade Policy, the import of fertilizer-grade urea is restricted only to State-owned enterprises. The representative samples of the goods imported were drawn by the Shed Officer and sent to CRCL Lab, Custom House, Cochin for testing. As per the test report, the Biuret content present in the samples was higher than the maximum Biuret content prescribed for the Technical Grade Urea, which is 0.8%. 4.1 Learned Senior Standing Counsel for the respondents has plac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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