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2015 (9) TMI 85 - KERALA HIGH COURTImport of arecanut - Benefit of concessional rate under Notification No.26/2000 – Release of goods – Petitioner was denied benefit of concessional rate of duty – Respondent-2 directed petitioner to comply with certain conditions for provisional release of consignments of arecanut, that were imported by petitioner – Petitioner is aggrieved by condition requiring payment of 35% of differential duty, stipulated as one of conditions for provisional clearance of consignments imported by him – Held that:- petitioner submitted documents with regard to origin of goods from Srilanka – Petitioner has also placed reliance on Ext.P19-letter, that was issued by High Commission of Srilanka and addressed to Commissioner of Customs, confirming issuance of certificates of origin in respect of goods that were imported by petitioner – Therefore petitioner succeeded in discharging his prima facie burden in establishing that goods qualified for benefit of concessional rate in terms of Notification – Petitioner is entitled to obtain provisional release of goods more so because goods in question are perishable in nature – Therefore, interests of justice would require to permit petitioner to provisionally clear goods on compliance with conditions mentioned inExt.P17 communication, except for payment of differential duty – While payment that is required of petitioner in Ext.P17 communication is 35% of differential duty, court feel respondents will be justified in insisting only on payment of 20% of duty, relying on Customs (Provisional Assessment) Regulations – Therefore, condition modified to payment of 20%, in lieu of 35% of differential duty – On petitioner satisfying said conditions, respondents shall release goods on provisional basis – Decided partially in favour of petitioner.
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