9911796707
TMI Blog2021 (6) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... e of all grades of paper classifiable under Chapter 48 of the EXIM Policy of 2017-22 and it has been favour with an IE Code by the office of the Joint Director, Director General of Foreign Trade, Ministry of Commerce and Industry, Government of India, Madurai. The petitioner is also duty registered with the Goods and Service Tax Authorities and holds a Registration No.33AVTPP2198LIZR and it is valid as on date. The petitioner's proprietor, is an Income Tax Assesses and holding a PAN with No.AVTPP2198l. 3. The petitioner, in the course of its business, placed orders with M/s.Pace 2000 Trading Ltd., United Kingdom, for supply of 'coated paper sheets' of different GSM and different dimensions. The said entity raised a commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to the custodian of cargo M/s.CWC, Nhava Shewa, CFS, Tuticorin, for safe custody. 5. The learned counsel appearing for the petitioner would submit that on seizure of the goods, the petitioner caused a representation stating that the consignment imported are not stock lot by any interpretation. The coated paper sheets of different GSM cannot be considered as a different variety of paper. The goods under import are not stock lot, as per para 2(c) of the DGFT Trade Notice No.8, dated 4.5.2020 and the prohibition introduced by the DGFT under Notification No.45/2015-2020, dated 31.01.2020 will not have application. Since the demand of the petitioner for release of the goods not having been met, the petitioner is constrained to come up by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is without description of each category of paper it is a Stock Lot" which is prohibited as per DGFT Notification No. 45/2015-2021, dated 31.01.2020. In the subject consignment, M/s.Yamuna Impex, Sivakasi, have imported stock lot of coated apper and declared the same under CTI 48119099 - coated paper - other for avoiding the prohibition imposed by DGFT Notification. Further, on examination of the cargo imported vide Bill of Entry No. 3192548, it was found that the containers contain stock lot coated paper classifiable under different descriptions falling under RITC 4810 and also different GSMs and sizes which is prohibited under Notification No.45/2015-20 issued by DGFT but the importer had declared the same under RITC 48119099 - coated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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