TMI Blog2023 (12) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... oods to suit policy guidelines have been permitted by the department. CBEC vide Circular No. 33/2016-Customs dated 22/07/2016 at Para 1.5.2 of Section 1 prescribes certain relaxations for importers of AEO-T2 including affixation of MRP label at their premises. The appeal is disposed off by way of remand for a decision afresh, within 90 days of receipt of this order. - Hon ble Shri P. Dinesha , Member ( Judicial ) And Hon ble Shri M. Ajit Kumar , Member ( Technical ) Ms. H. Mary Sowmi Rexi , Advocate for the Appellant Smt. Anandalakshmi Ganeshram , AC ( AR ) for the Respondent ORDER Per M. Ajit Kumar , This appeal is filed by the appellant against Order in Original TUT-CUSTOM-PRV-COM-006-20-21 dated 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR appeared for the department. 3.2 The learned counsel for the appellant submitted that the imported goods were purchased on High Sea Sales basis and they were under the impression that the goods were waste paper printed waste books, as declared by the original importer. The goods were meant for recycling and conversion into pulp in the appellants paper mill for manufacture of duplex boards . She stated that they were willing to mutilate the books as per the procedure permitted by the Hon ble High Court of Madras in WP (MD) No 14427 of 2021 dated 31/08/2021. She prayed that the appeal may be allowed. 3.3 The learned Smt. Anandalakshmi Ganeshram submitted that the goods were books and hence could not be treated as wastepaper. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, CBEC vide Circular No. 33/2016-Customs dated 22/07/2016 at Para 1.5.2 of Section 1 prescribes certain relaxations for importers of AEO-T2 including affixation of MRP label at their premises. We find that as relied upon by the appellant, a similar matter was examined by the jurisdictional High Court in W.P. (MD) No. 14427 of 2021 and WMP (MD) No. 11364 of 2021 dated 31.8.2021 wherein while disposing of the writ petition, the Hon'ble High Court stated as under:- 29. In view of the afore stated discussion, this writ petition is disposed of with the following order:- That there shall be a direction to the respondents to consider the claim / request of the petitioner as per his request dated 3.7.2021, permitting the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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