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2019 (2) TMI 464 - HC - CustomsRelease of goods after being provisionally assessed - exemption from levy of customs duty as per the provisions of the Indo-Sri Lanka Free Trade Agreement (ISFTA) - seeking clearance of cargo - Held that:- A careful reading of the entire instructions would clearly indicate that the Customs Authorities are not to insist on verification in each and every case. The grounds provided for verification have been clearly laid down in Paragraph No.2 of the instruction No.31 of 2016-Customs dated 12.09.2016. Apart from undertaking verification on random basis, only in cases of doubt regarding genuineness of the documents received, the respondents may resort to a verification exercise. In this case, neither in the counter affidavit nor in the typed set of papers, the respondents have indicated if they entertained any doubt in the first instance regarding the genuineness of the certificates of origin submitted by the writ petitioner. The imported goods are agricultural commodities. They are perishable and vulnerable to speedy decay. In such cases, the authorities must expedite the clearance and if they propose to conduct a verification exercise, it must be fast tracked. The burden lies entirely on the authorities. When they entertain a doubt regarding the genuineness of the documents submitted by the assessee, it is for them to get it cleared as expeditiously as possible. The respondents are directed to conclude all the formalities and release the goods forthwith - petition allowed - decided in favor of petitioner.
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