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2021 (7) TMI 1066 - HC - CustomsPermission to mutilate the imported goods - 459 packages weighing 55.740 MT of mixed wet strength scrap paper (silicon paper and coated) - seeking allowance of clearance of the goods under the exemption claimed for waste paper - HELD THAT:- The Government of India, Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade (DGFT), in exercise of powers conferred under Section 3 of the Foreign Trade (D&R) Act, 1992 r/w Paragraph 1.02 and 2.01 of the Foreign Trade Policy, 2015-2020, as amended from time to time, introduced a policy condition for items under EXIM Code 4810 of Chapter 48 of ITC (HS), 2017, Schedule-I (Import Policy) - This was vide a Notification, dated 31.01.2020 in Notification No. 45/2015-2020. The policy condition for items under EXIM Code 4810 was free, but import of stock lot was prohibited. This prohibition came into force on 31.01.2020. The Importer filed bill of entry on 27.10.2020 well after Notification No.45 came into force. The imported goods were examined at the Tuticorin Port by the Officers attached to the SIIB and on examination, the Officers found that the imported goods were coated paper classifiable under RITC 4810 and coated paperboard classifiable under RITC 4810 and tissue paper classifiable under RITC 4823 imported in the guise of waste paper. The request for mutilation was much after seizure of the goods. On and after 31.01.2020, stock lot goods are prohibited - the Revenue has rightly construed the prayer sought for by the Importer and passed the order dated 29.12.2020 permitting provisional release of the cargo subject to certain conditions. Therefore, no error can be attributed to the manner in which the Revenue construed the Letter dated 23.12.2020 as we are of the clear view that the Letter was for release of the goods and the request for mutilation was only an alternate submission, if the Department is not convinced for release of the goods. The Revenue agreed for release of the goods by way of provisional release subject to certain conditions. Therefore, the Importer cannot state that the order impugned in the writ petition, dated 29.12.2020 was not based on the recommendation given by the Importer. The provisional release of the cargo is allowed, subject to the following conditions: (a) execution of a bond for ₹ 34,65,334/-, (b) production of cash security / bank guarantee for ₹ 12,12,867/- towards redemption fine and penalty, and (c) payment of duty of ₹ 9,43,411/-. Appeal allowed.
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