TMI Blog2021 (7) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... pt 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 Senior Standing Counsel appearing for the appellants and Mr.B.Sathish Sundar, learned counsel appearing for the respondent-importer. 5. Before we examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries, 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 respondent-writ petitioner imported paper from Canada and in the Bill of Entry, they prescribed the consignment as 'One-side coated paper and two-side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 Stock lot. d. The Customs would check before allowing consignment where the description of imported paper matches with any/some of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 seized the imported cargo as it is Stock Lot. 9. The argument of the learned counsel appearing for the respondent-importer i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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