Home Case Index All Cases Customs Customs + HC Customs - 2022 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 817 - HC - CustomsValuation of imported goods - Black Pepper Sri Lankan origin - invoices qua said consignment have been overvalued so as to circumvent Minimum import price (MIP) of ₹ 500/- per kilogram - prohibited goods - import of Black Pepper up to the value of ₹ 500/- per kilogram is prohibited vide notification No.21/2015-2020 dated 25.07.2018 - HELD THAT:- Hon'ble Division Bench by way of an intra-court appeal is M/S. AL QAHIR INTERNATIONAL VERSUS THE COMMISSIONER OF CUSTOMS, THE DEPUTY DIRECTOR, DIRECTORATE OF REVENUE INTELLIGENCE, TUTICORIN [2021 (9) TMI 369 - MADRAS HIGH COURT]. In Al Qahir case, learned Single Judge directed release of goods on execution of bank guarantee for interest, penalty or charges that may be charged. This is vide paragraph 38 (i) of the Single Judge's order. The importer carried the matter in appeal by way of intra-court appeal and a Hon'ble Division Bench in M/S. AL QAHIR INTERNATIONAL VERSUS THE COMMISSIONER OF CUSTOMS, THE DEPUTY DIRECTOR, DIRECTORATE OF REVENUE INTELLIGENCE, TUTICORIN [2021 (12) TMI 1160 - MADRAS HIGH COURT] order modified the conditions imposed by learned Single Judge with regard to bank guarantee alone and said bond will suffice. The second respondent i.e., the Joint Commissioner of Customs is directed to quantify the duty, bond amounts etc., communicate the same to the petitioner forthwith and release the said consignment within one week of said remittance i.e., quantified duty/bond amounts/execution of bonds by the petitioner - It is made clear that nothing contained in this order will stand in the way of an independent inquiry by the authorities in the ongoing investigation. Petition disposed off.
|