TMI Blog2021 (10) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 of the Customs Act. If that is the claim of the petitioner, that can very well be considered by the respondent Customs Department and accordingly, the plea of the petitioner raised in the representation dated 16.03.2021 can be decided and disposed of in the manner known to law, within a stipulated period, on merits. There shall be a direction to the respondents to consider the representation of the petitioner dated 16.03.2021, and pass orders thereon, on merits and in accordance with law - Petition disposed off. - W.P.(MD)No.6860 of 2021 And W.M.P(MD).No. 5272 of 2021 - - - Dated:- 19-8-2021 - THE HON'BLE MR.JUSTICE R.SURESH KUMAR For Petitioner : Mr.S.Navaneetha Krishnan For Respondents : Mr.B.Vijay Karthikeyan Stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e imported consignment is not waste papers, but 'Stock Lot Paper' classified under Chapter 48 and not eligible for the exemption claimed by the petitioner, and detained the cargo. 4.In view of the said doubt arising, and in order to release the goods, the petitioner has given a representation to the respondent on 16.03.2021, where, they sought for the release of the goods, as it is only a waste paper and in alternative, if the Department still is not convinced, the petitioner may be permitted to mutilate the consignment as envisaged under Section 24 of the Customs Act, 1962, under the supervision of the Customs authorities. Such kind of permission, atleast, may be given to the petitioner, therefore, seeking the aforesaid, the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the counter affidavit, would submit that, the goods in question is not waste papers as claimed by the petitioner but, it is a different item. Whether the said item is a permissible item to import or not, also to be examined, and based on which only, further action can be proceeded against the petitioner, and therefore, at this juncture, if at all the petitioner made any application or request to permit him to mutilate the goods in question, under Section 24 of the Act, that would be decided on merits and in this regard, if at all, the grievance of the petitioner is to consider the request of the petitioner as made in the representation dated 16.03.2021, the same would be considered, and orders would be passed thereon, within the time frame ..... X X X X Extracts X X X X X X X X Extracts X X X X
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