TaxTMI 
TaxTMI 
2021 (7) TMI 169
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....mon order dated 26.03.2021, in W.P(MD).Nos.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 el....
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.... 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. 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....
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....0-2021, dated 04.05.2020. In the said Trade notice, it has been noted that 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....
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....fore us by referring to the packing list. It is submitted that the importer have imported LWC (Light-weight coated) paper 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 dif....