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TMI Blog2021 (7) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... .5161 and 5528 of 2021. 2. These writ petitions were filed by the respondent herein, praying for issuance of a Writ of Mandamus to direct the appellants to release the goods imported in Bill of Entry Nos.2485273 and 2485600 respectively, dated 25.01.2021, whereunder, they sought for clearance of the consignment which has been described as 'two-sided coated paper in rolls'. 3. The learned Writ Court allowed the writ petition and while doing so, held that the seizure and detention of goods were not warranted and consequently, issued directions for release of the goods. The correctness of the said order is being questioned before us by the Revenue by way of these appeals. 4. We have elaborately heard Mr.B.Vijaya Karthikeyan, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. Therefore, in these appeals, we are required to examine as to whether the respondent-importer has established a prima facie case for release of the goods pending adjudication and consequently, all findings rendered by the learned Writ Court on the merits of the matter need to be vacated and accordingly, stand vacated. 6. As mentioned above, we need to examine as to whether the respondent-writ petitioner has made out a prima facie case before the Court for release of the goods. The undisputed facts are as follows: (i) The responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t number of representations were received seeking clarification with regard to description of 'Stock Lot' used in the said notification and accordingly, the matter was examined in consultation with the Department for Promotion of Industry and Internal Trade (DPIIT) and the following clarification was issued: "a. Import of different kinds of paper description under all the 22 tariff lines covered under ITC(HS) 4810 is 'Free'. b. Importers should mention correct description of paper being imported at 8 digit number ITC(HS) 4810. They are expected to clearly specify quantities of paper under each 8 digit ITC(HS) separately. c. If the whole imported paper consignment is without description for each category of paper as a S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aper and C2S, i.e., (two-sided coated paper) as evident from their detailed packing list, but have declared the imported cargo as 'two-sided coated paper', as to be imported paper of different GSM, size and hence, in order to circumvent the prohibition on the import of "Stock Lot of coated paper", the importer has not mentioned the same in the invoice/Bill of Entry, whereas, on examination of the cargo, the Stock Lot nature of the import cargo is very much evident. 8. Therefore, it is contended that the intention of the importer is to import "Stock Lot" of LWC (Light weight coated) paper and C2S coated paper of different GSM and size as stock lot and as such in terms of para 2(d) of the Trade Notice, the authorities have rightly se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, these Writ Appeals are partly allowed to the extent indicated and there will be a direction to the appellants to release the imported consignment subject to the commencement of adjudication process by issuance of show cause notice, which shall be done not later than sixty days from the date of receipt of a copy of this judgment, after recording the undertaking of the respondent-importer that they will participate in the adjudication proceedings. Since the goods have been detained ever since January 2021, and this Court has permitted release of the goods, the detention charges shall stand waived. The appellants shall release the subject cargo within a period of three weeks from the date of receipt of a copy of this judgment. No costs. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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