Home Case Index All Cases Customs Customs + HC Customs - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 85 - HC - CustomsImport of arecanut - Benefit of concessional rate under Notification No.26/2000 Release of goods Petitioner was denied benefit of concessional rate of duty Respondent-2 directed petitioner to comply with certain conditions for provisional release of consignments of arecanut, that were imported by petitioner Petitioner is aggrieved by condition requiring payment of 35% of differential duty, stipulated as one of conditions for provisional clearance of consignments imported by him Held that:- petitioner submitted documents with regard to origin of goods from Srilanka Petitioner has also placed reliance on Ext.P19-letter, that was issued by High Commission of Srilanka and addressed to Commissioner of Customs, confirming issuance of certificates of origin in respect of goods that were imported by petitioner Therefore petitioner succeeded in discharging his prima facie burden in establishing that goods qualified for benefit of concessional rate in terms of Notification Petitioner is entitled to obtain provisional release of goods more so because goods in question are perishable in nature Therefore, interests of justice would require to permit petitioner to provisionally clear goods on compliance with conditions mentioned inExt.P17 communication, except for payment of differential duty While payment that is required of petitioner in Ext.P17 communication is 35% of differential duty, court feel respondents will be justified in insisting only on payment of 20% of duty, relying on Customs (Provisional Assessment) Regulations Therefore, condition modified to payment of 20%, in lieu of 35% of differential duty On petitioner satisfying said conditions, respondents shall release goods on provisional basis Decided partially in favour of petitioner.
|