BILBA PAPER PRIVATE LTD Vs. P BARMAN

JUDGEMENT

(1.) The petitioner company carry on business, inter alia , as importers of paper and paper board. In November, 1952, the petitioner company imported 143 and 163 bales respectively declared as white antique laid printing paper and white glazed news printing paper. According to the petitioner company, the imported paper and paper board contained not less than 70 per cent mechanical wood pulp, weighed more than 40 grams per square metre and as such fell under item 44 of the Import Trade Control Policy Book for the licensing period July to December, 1952. Item 44 is set out below :

(2.) The petitioner company filed two bills of entry, on November 8, 1952, giving therein the description of goods as hereinbefore stated and stating therein that the goods were assessable to duty under item 3 of the footnote to entry 44 of the Indian Customs Tariff.

(3.) On the basis of the bill of entry, the Customs Authorities allowed the petitioner company to clear one-half of the quantity of goods imported, namely 82 bales out of the consignment of 163 bales and 92 bales out of the consignment of 143 bales. The remaining bales were detained and samples were drawn therefrom, firstly, for ascertainment of the correctness of the description of the imported goods, given in the bills of entry, by testing the percentage of mechanical wood pulp and weight per square metre and, secondly, for ascertainment of the correct rate of duty payable thereon. On test the goods were found to be in accordance with the bills of entry and were released on payment of duty as in item 3 of the foot-note to entry 44 of the Indian Customs Tariff. It is, however, stated in paragraph 7 of the affidavit-in-opposition that,