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2015 (5) TMI 732 - HC - CustomsCountry of origin - import of areca nuts - rate of duty @4% if the areca nut is of 'Sri Lankan origin' or leviable at 108% - Provisional assessment - Detention of goods - Demand of differential duty of 35% - Held that:- Particularly with reference to the contention that no incriminating circumstances are there to have doubted the transaction of the petitioners, it is to be noted that the respondents were proceeding with steps, to find out the origin of import with reference to the documents produced by the parties concerned, at different points of time, claiming it to be of Sri Lankan origin, in turn claiming the benefit of notification. It is to be borne in mind that the first petitioner herein was the petitioner in [2015 (4) TMI 686 - KERALA HIGH COURT], in whose case, a condition has already been imposed. The learned Judge of this Court directed to satisfy 35% of the differential duty. Similarly in [2011 (3) TMI 1338 - KERALA HIGH COURT], the case considered by the Division Bench, the second petitioner herein was arrayed as the 4th appellant. The antecedents of the said petitioners, with reference to the above case, show that there was every reason for the respondent Customs Department to have doubted or raised some suspicion as to the place of origin and the transaction concerned. As such, it is not merely with reference to the ongoing enquiry with reference to some other trader, that provisional assessment is ordered imposing condition, but also with reference to the ongoing enquiry, pertaining to the transaction/import done by the petitioners 1 and 2. This being the position, the matter requires to be considered in detail and there is absolutely nothing wrong on the part of the respondents in having pursued the course under Section 18 (1) (c), ordering provisional assessment. - Demand of diiferential duty reduced as per provisional assessment - Decided partly in favour of assessee.
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