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2017 (8) TMI 768 - HC - CustomsRate of customs duty - prawn feed - release of seized consignment - Held that: - The chemical composition of the consignment imported was allowed to be checked by the authorities by the order dated January 10, 2017. The report filed in Court by the authorities does not demonstrate that the prawn feed imported by the petitioners has the chemical composition attracting 30% Customs duty. The form of prawn feed has also not been substantiated by the Department. The claim of the Department is not sustained by the report filed in Court - petitioners are therefore liable to pay Customs duty at 5% - the Customs Authorities will release the consignment imported by the Bill of Entry Nos. 6834094, dated September 23, 2016 and 6856923, dated September 26, 2016, in the event the petitioners have paid Customs duty at 5% - petition allowed - decided in favor of petitioner.
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