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2019 (9) TMI 248 - HC - CustomsRelease of detained goods - prohibited goods or not - import of Black Pepper – Matured Berries - detention on the ground that CIF value was not taken on the date of filing the Bill of Entry - benefit of N/N. 53/2015-2020 dated 21.03.2018 - HELD THAT:- The N/N. 53/2016-2020 dated 21.03.2018 issued by the Minister of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade clearly indicates that Black Pepper is entitled for free import, if the cost including freight is above ₹ 500/- per kg. - Perusal of the commercial invoice filed by the Petitioner dated 07.11.2018 clearly indicates that the transaction between the Petitioner and their seller for purchasing the Black Pepper measuring 14,000 kgs took place on 07.11.2018 and the total value of the said goods was arrived as USD95,900.00. It is not in dispute that if the said amount involved in the subject matter transaction is taken into account, the CIF value as on 07.11.2018 would be ₹ 511.70/-. The value of the goods as reflected in the invoice alone will speak for considering as to whether the import is entitled to the benefit under N/N. 53/2015-2020 dated 21.03.2018. Moreover, it is not made clear in the said notification itself that as to whether such value has to be arrived only on the date of filing the Bill of Entry. In the absence of any such clear indication, the normal course of arriving at the value is by taking into consideration of the date of invoice - Therefore, if the value of CIF is taken as ₹ 511.70/- as on the date of invoice, certainly the petitioner is entitled to the benefit under the N/N. 53/2015-2020 dated 21.03.2018. Appeal dismissed - decided against Revenue.
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