available in the import documents such as, Bill of Entry, Invoice and Detailed Packing Lists submitted by the importer, it was found that M/ys.Yamuna Impex have imported different GSM and sizes of coated paper (art paper) falling under different descriptions within CH 4810 but declared the same under CTI 48119099 to circumvent the prohibition imposed under DGFT Notification No.45/2015-20, dated 31.01.2020 on import of stock lot of coated paper falling under CTI 4810. Hence, the entire cargo contained in 48 Pallets and 34 pallets of coated paper sheets in two containers No.DFSU6953683 & MEDU7304688 respectively covered under the Bill of Entry No.3192548, dated 18.03.2021 was seized under Mahazar dated 25.03.2021 on the reasonable belief that the importer had imported “Stock Lot” of “Coated Paper” falling under CTI 4810 and mis-declared the same under CTI 4811 to circumvent the prohibition imposed. The explanatory note of CTH 4810 described as “paper and paper board, coated on one or both sides with kaolin (China Clay) or other organic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular sheets, of any size”.
