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2018 (4) TMI 1257 - AT - CustomsUnconditional release of goods - areca nuts imported from Sri Lanka - case of appellant is that the learned Commissioner, without any basis, seized the goods and put a condition of bank guarantee for 100% of the duty amount - principles of natural justice - Held that: - the Ministry of Commerce has confirmed that two certificates of origin dated 16.10.2017 were issued. Therefore, the doubt raised by the Customs authority regarding the country of origin prima facie should not exist. The facts in the case of Shiv Ganga Polypet [2018 (2) TMI 1139 - CESTAT MUMBAI] are different inasmuch as the doubt of the Customs authority regarding the country of origin could not be removed whereas in the present case, after initiation of the enquiry, the Department of Commerce, Government of Sri Lanka, issued a verification certificate, and the doubt was removed. The condition of bank guarantee for an amount of 100% duty is very harsh - the amount of bank guarantee reduced to 20% of the duty amount and bond amount confirmed for 100% value of the goods - appeal allowed in part.
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