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2013 (9) TMI 859 - CALCUTTA HIGH COURTAssessment of Provisional Duty - CIF value of Areca Nuts - Whether the provisional duty was to be assessed on the basis of the tariff value fixed in by the DGFT Notification dated 13th May, 2013 or on the basis of the Customs Notification dated 29th August, 2013 - Held that:- Since an arguable case was made out which can be decided only upon exchange of affidavits, the Court, therefore, passes an interim order directing the customs authorities to make the provisional assessment in accordance with the provisions applicable therefor and upon payment of the duty by the petitioner, shall release the goods so imported by the petitioner. Since the show cause notice was based on the purported notification dated 13th May, 2013, the concerned authorities were permitted to proceed with the proceeding initiated on the basis of the said show cause notice, but shall not take any coercive measure against the petitioner without obtaining leave of the Court - authorities shall proceed on the basis of the show cause notice, but they were restrained from taking any coercive measures against the petitioner till the disposal of the writ petition.
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