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2024 (1) TMI 201 - HC - CustomsProvisional assessment of Bill of Entry - seeking consequential direction for the unconditional release of goods imported under the mentioned Bill of Entry - certificates of origin - import of goods under free trade agreement from Sri Lanka - HELD THAT:- The admitted position is that the Bill of Entry was issued on 24.06.2023. As such, more than six months have lapsed since the goods were brought into India. In the counter of the respondents, at paragraph 9, there is reference to the DRI having noticed manipulation of certificates of origin by unscrupulous importers. However, there is nothing to indicate that the petitioner indulged in manipulation of the certificate of origin relating to the present Bill of Entry or any other bill of entry. It should be recognized that areca nuts have a limited shelf-life and the risk of contamination and deterioration of goods increases over time. By taking into consideration the revenue interest in ensuring that duty exemption is not availed of, except in genuine cases, and the petitioner's concern that the goods be cleared expeditiously, an appropriate balance should be struck. The first respondent is directed to conclude the verification within a maximum period of thirty days from the date of receipt of a copy of this order - Petition disposed off.
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