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2022 (8) TMI 1206 - HC - CustomsSeeking release of seized goods - Betel Nut product known as Supari (unflavoured Supari) imported from the Republic of the Union of Myanmar - Issuance of Waiver Certificate for Detention and Demurrage Charges under Regulation of Handling of Cargo in Customs Area Regulations, 2009 - HELD THAT:- In a similar case, this Court in M/S. GENUINE SPICES VERSUS THE COMMISSIONER OF CUSTOMS, THE JOINT/ADDITIONAL COMMISSIONER OF CUSTOMS (IMPORTS) , THE DEPUTY DIRECTOR, TUTICORIN [2022 (8) TMI 1148 - MADRAS HIGH COURT] has passed an order directing the Commissioner of Customs (Imports) to release the cargo provisionally subject to furnishing of PD bond for full value of the goods and furnishing of bank guarantee at 50% of the differential duty considering Duty Free Tariff Preference Scheme for Least Developed Countries (LDC) benefit. The Writ Petition is disposed of permitting the petitioner to make an application for provisional release under Section 110-A of Customs Act and on filing such application, the same shall be disposed of by the Adjudicating Authority, after hearing the petitioner and simultaneous with a prima facie determination of the classification of the commodity, within a period of two (2) weeks from the date of receipt of the application.
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