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2015 (4) TMI 989 - KERALA HIGH COURT

2015 (4) TMI 989 - KERALA HIGH COURT - 2015 (322) E.L.T. 53 (Ker.) - Benefit of concessional rate of duty - Imports from Srilanka under the Indo-Srilanka Free Trade Agreement - Held that:- Respondent authorities have not, in the impugned communications, referred to any instances of defaults or irregularities in the imports effected by the petitioners. The sole reason, on the basis of which a provisional assessment is contemplated, is the fact that there are investigations currently under way in .....

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er there is any irregularity in the certificates issued by the Government of Srilanka, to support the contention of the importers that they are entitled to the benefit of the concessional rate of duty. In that sense, therefore, there is an interest of the revenue, that needs to be protected while permitting clearance of imported consignments of arecanut. - on the petitioners complying with the aforesaid conditions, which are in modification to the conditions specified in Exts.P6 and P7 communica .....

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nted the same for clearance through customs, by filing the necessary bills of entry. In the bills of entry filed by the petitioners, they claimed the benefit of concessional rate of duty, as applicable to imports from Srilanka under the Indo-Srilanka Free Trade Agreement (ISFTA). 2. In the case of the petitioner in W.P.(C) No.7105 of 2015, the bill of entry was assessed, by accepting the contentions of the petitioner with regard to concessional rate of duty, and it is understood that the petitio .....

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at the goods were of Srilankan origin, and were entitled to the benefit of the concessional rate of duty. It is pointed out by the learned standing counsel for the respondents that, there is an enquiry currently under way in connection with certain other imports of betel nuts, and hence, pending finalisation of the said proceedings, the petitioner should also be permitted to clear the imported goods only on furnishing a portion of the differential duty that would be attracted to the imports effe .....

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it is these communications that have been impugned. 5. I have heard Sri.C.K.Karunakaran, the learned counsel for the petitioners and Sri.John Varghese, the learned Standing counsel for the respondents. 6. On a consideration of the facts and circumstances of the case and also the submissions made across the Bar, I find that in the instant cases, the respondent authorities have not, in the impugned communications, referred to any instances of defaults or irregularities in the imports effected by t .....

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