TMI Blog2021 (6) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of USD 750/ MT., totalling to USD 25,677.36. The petitioner effected payments towards the said supply and the goods in question were shipped on 25.02.2021 in two containers, by the supplier to the petitioner via Rotterdam to Tuticorin Sea Port. 4. The goods arrived at Tuticorin Sea Port in the second week of March 2021 and the petitioner filed a Bill of Entry No.3192548, dated 18.03.2021, for clearance of the goods and the goods in question were duly self-assessed and the petitioner also remitted duty to the tune of ₹ 5,94,477/-, under Challan No.2034270981. Even though the assessment was completed, the respondents seems to have entertained certain doubts with respect to the nature of the consignment and therefore, ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s would submit that on examination of cargo based information available in the import documents such as, Bill of Entry, Invoice and Detailed Packing Lists submitted by the importer, it was found that M/ys.Yamuna Impex have imported different GSM and sizes of coated paper (art paper) falling under different descriptions within CH 4810 but declared the same under CTI 48119099 to circumvent the prohibition imposed under DGFT Notification No.45/2015-20, dated 31.01.2020 on import of stock lot of coated paper falling under CTI 4810. Hence, the entire cargo contained in 48 Pallets and 34 pallets of coated paper sheets in two containers No.DFSU6953683 MEDU7304688 respectively covered under the Bill of Entry No.3192548, dated 18.03.2021 was seize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the foregoing, it is evidence 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. Hence, it is submitted that the seizure of the cargo for further investigation is legal, proper and mai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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