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2019 (6) TMI 648 - HC - CustomsRelease of Consignment - import of peas - restriction imposed by N/N. 4/2015-2020 dated 25.04.2018 - HELD THAT:- It is seen that the the petitioner entered into a contract on 05.10.2017 itself. It is stated that the payment was made on 15.11.2017 itself. As per the restrictions imposed by the notification, the petitioner has reduced the quantity to 7,000 Metric tonnes which is below the specified quantity. It is stated that the dun peas are not cultivated in India. The bills of lading is prior to the date of 01.04.2018 to 30.06.2018 which was extended till 31.12.2018 vide notification No.37/2015-2020 dated 28.09.2019, thereby continuing the restriction between 01.10.2018 and 31.12.2018. The bill of lading is on 06.10.2018 which is within the extended period. The consumer goods are perishable and if the shipment is not released, the food materials will go as a waste. This Court deems it fit to pass an order to release the shipment on the condition that the petitioner will remit the entire duty component of the consignments imported by them in cases were such duty is leviable - petition allowed.
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