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2021 (6) TMI 917 - HC - CustomsClassification of imported goods - Art paper of different descriptions - falling under CTI 4810 or under under 4811 - HELD THAT:- It is evident that the form, size, GSM and any other special characteristic plays a major role in classification of the paper. The detailed Packing List for the Bill of Entry No.3192548, dated 18.03.2021, forwarded by the supplier suggested that the imported cargo contains different descriptions of Art paper falling under 481014 and 481019 depending upon size - It is evident from the seizure that the importer had classified the Art paper of different descriptions falling under CTI 4810, which is definitely “Stock Lot” of paper, as per DGFT Notification No. 45/2015-20 under 4811 to circumvent the prohibition imposed. The findings of the order passed by the learned Single Bench of this Court in M/S. JAYASAKTHI PAPERS VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS, (GROUP-2) [2021 (4) TMI 83 - MADRAS HIGH COURT] was completely ignored where it was held that by introducing an impermissible yardstick namely, GSM variation, the respondents have arrived at a finding that the imported goods constitute a stock lot. This is patently illegal. The respondents are directed to release the goods, by granting liberty to the parties to adjudicate the matter - Petition allowed - decided in favor of petitioner.
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