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2021 (2) TMI 1100 - HC - CustomsSeeking direction to release goods imported - county of origin of the consignment - Section 110A of the Customs Act, 1962 - HELD THAT:- The determination of origin of the consignment is best left to the authorities as it involves examination of documents and relevant material. The respondents are thus directed to commence proceedings for investigation, issue a show cause notice at the earliest, complete adjudication and pass an order-in-original within a period of two months from today. Condition imposed for provisional release - HELD THAT:- The direction to the petitioner for furnishing of PD bond and bank guarantee covering the component of anti-dumping duty is sustained. However, the levy of fine and penalty at this stage is pre-mature and this condition is thus dispensed with. In the course of adjudication, the respondent /authorities will make a reference to the CAROTAR, 2020 (Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA)) which states that the designated director of the ICD/CBIC has been designated as a Nodal Officer for taking up issues relating to issuance of place of origin and obtain a determination from the Nodal Officer in this case - petition disposed off.
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