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Mohammed Fariz And Co. Versus Commissioner of Customs And Others

2015 (4) TMI 989 - KERALA HIGH COURT

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 respect of certain other imports of betel nuts,at Cochin. - mere exis .....

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ment 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 communications, the respondent authorities shall forthwith release the importe .....

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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 petitioner has also paid the assessed duty to the customs authorities. In th .....

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it 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 effected by him, if the benefit of concessional rate of duty is not exten .....

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ri.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 the petitioners. The sole reason, on the basis of which a provisional .....

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