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Case Name : Commissioner of Customs Vs Sri Venkateshwara Paper Boards (Madras High Court, Madurai bench)
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Commissioner of Customs Custom House Vs Venkateshwara Paper Boards (Madras High Court) the request for mutilation was much after seizure of the goods. On and after 31.01.2020, stock lot goods are prohibited. Therefore, the issue would be if there are three varieties of paper bundled into one, whether it would fall within the definition of stock lot. This matter needs to be adjudicated by the Authorities in the show-cause notice, which has now been issued to the Importer. The allegation is one of concealing the prohibited item with the items, which are freely imported. Therefore, the alternate ...
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