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2019 (2) TMI 268 - HC - CustomsCountry of origin of imported goods - It is claimed by the petitioner that the goods are of Sri Lankan Origin, whereas it is claimed by the respondent that the goods were only transshipped through Sri Lanka and not of Sri Lankan Origin itself - provisional release of goods - Held that:- Admittedly, the matter is still under the investigation stage - Therefore, at this juncture, this Court is not inclined to go into any of the supportive documents relied on by the respective parties and give any finding on those documents, since any such finding will certainly prejudice the investigation. However, this Court has to consider and decide as to whether the conditions imposed for provisional release are to be sustained or not, since the respondent has agreed to release the goods provisionally, subject to the compliance of the impugned conditions. There is no dispute to the fact that if the goods were originated from Sri Lankan country, there will not be any difficulty for the revenue to release those goods without imposing the conditions as stipulated in the impugned order, however by collecting the required duty. But the dispute is regarding the country of origin. The issue with regard to the Country of Origin of goods has to be investigated and an order of adjudication has to be finally passed in this matter. At this juncture, it is to be relevant to be stated that the above said communication dated 06.12.2018, though was not referred to in the counter affidavit filed on 18.01.2019, the file produced before me contained the said letter. In fact, a copy of the said letter is also placed before this Court by the learned senior counsel for the petitioner as well. Petition allowed subject to conditions imposed.
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