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2021 (7) TMI 969 - HC - CustomsReview petition - Rectification of error in the Judgement of the Court - Verification in respect of the Bill of Entry - Verification of country of origin - respondent filed their objection against the review petition and stated that there is nothing to be reviewed except a bonafide mistake that has crept in the order dated 26.04.2021 which is merely a bonafide typographical error - Rule 6(1)(b) of the CAROTAR, 2020 - HELD THAT:- Since the errors in the judgment dated 26.04.2021 are apparent on the face of records. The line “the petitioner may take release of the imported goods covered by Bill of Entry No.659,629/IMP/AGT-LCS/2020-21 dated 29.09.2020 without prejudice to his claim” be deleted and substituted by the following sentence : “The petitioner may take release of the imported goods covered by Bills of Entry No.959298 IMP/AGT-LC/2020-21 dated 17.12.2020.” This Court is of the view that the purported verification cannot be brought under Rule 6(1)(b) of the CAROTAR, 2020 as there is no expression to the effect that there is reason to believe that the Country of Origin criteria stated in the Certificate of Origin has not been met or the claim of preferential rate of duty made by the importer, the petitioner, is invalid. Even there is no document to show that specific information has been sought from the verifying authority. It appears further to this Court, this can be at best termed as measure of due diligence to verify whether the goods meet the origin criteria as claimed and thus, the said verification shall fall within the ambit of verification on random basis covered by Rule 6(1)(c) of CAROTAR, 2020. This Court is persuaded to direct the Customs [the respondents No.2 and 3] to release ware-housed consignment of the petitioner as covered by the Bills of Entry No.959298 and INP/AGT-LC/2020-21 dated 17.12.2020 on obtaining an indemnity bond to the effect that on assessment of duty, after verification, if any of the petitioner is found liable to pay more duty, he shall pay such duty within a period of thirty days from the day when the order of assessment will be communicated to the petitioner, else the customs will be at liberty to take appropriate action in terms of law without further reference to the petitioner. Petition allowed.
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