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2021 (7) TMI 169 - HC - CustomsSeeking release of seized goods - two-sided coated paper in rolls - whether the importer has made out a prima facie case for clearance of the goods with or without any conditions? - HELD THAT:- The learned Writ Court could not be justified in rendering a finding, which will have a direct impact on the adjudicatory process. To be noted that the respondent-writ petitioner did not approach the Court for direction to the appellants to consider their case for provisional release of the imported consignment and that such a request was kept pending for a prolonged period. Nor it is the case of the respondent that any order was passed by the Department either accepting the request for provisional release with or without conditions or rejecting the request for provisional release. Since the prayer sought for by the respondent-writ petitioner was for issuance of an innocuous relief, the Court was required to confine itself to the relief sought for and not traverse beyond the boundaries, which will have impact on the adjudication process. The argument of the learned counsel appearing for the respondent-importer is that at the first instance, the item description as mentioned against EXIM Code 4810 has to be looked into before going into the sub-items, one of which is 4810 13 19, under the category 'Other' and if the EXIM Code 4810 is taken into consideration, the different size and GSMs will not bring the import within the meaning of different description under Clause-2(d) of the clarification - it is considered to be too early for the Writ Court to express any opinion on the issue, because, adjudication is yet to commence. However, taking out of the fact that paper of all categories which has been mentioned under EXIM Code 4810 is freely importable and only issue would be whether the import effected by the respondent is a "Stock Lot" or not is to be decided. The imported goods may be directed to be released subject to the condition that importer give an undertaking to participate in the adjudication to be done by the appellant-Department - Appeal allowed in part.
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