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2022 (1) TMI 857 - HC - CustomsValuation of imported goods - import of 52000 Kilograms of Black Pepper from Sri Lanka - prohibited goods - alleged overvaluation of said consignment at ₹ 505/- per Kilogram to get over notifications which prohibit import of black pepper valued at below ₹ 500/- per Kilogram - Notification No.21/2015-20 dated 25.07.2018 - Whether there is circumnavigation of notification qua this import is the subject matter of adjudication? - HELD THAT:- Incidentally the import is by a Vessel by water from Sri Lanka. Show cause notice has been issued, adjudication is under way. The office of the first respondent has made it clear that samples have been drawn investigation is under way and the consignment may not be required any more for further investigation. The release is also recommended by the fourth respondent-Customs Department. Moreover an earlier consignment imported by the same importer in March 2021 i.e., 37000 Kilograms of black pepper valued a little over INR 1.86 Crores was released. In this case also the purchase of black pepper was at ₹ 505/- per Kilogram and the consignment was detained on allegations of overvaluation to get over notifications banning import of black pepper valued at less than ₹ 500/- per Kilogram. There is no opinion or view on the adjudication that is under way. The question as to the actual value of the imported consignments is to be adjudicated separately as per Customs Act, 1962 and the instant order has been made perambulating within the perimeter of Section 110A of Customs Act, 1962 - Captioned writ petition is disposed of.
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