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TMI Blog2018 (4) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... for respondent ORDER Per: Ramesh Nair This appeal is directed against a letter dated 16.2.2018 communicating the direction of the Commissioner to the appellant, wherein the Commissioner has asked for submission of bond for the equal value of the goods and bank guarantee equal to 100% to duty payable for provisional release of the imported goods namely areca nuts imported from Sri Lanka. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as clearly confirmed that the goods imported by the appellant are of Sri Lankan origin and the Ministry of Industry and Commerce of Sri Lanka issued Certificate of Origin for the shipment exported. With this confirmation, there is no iota of doubt that the goods imported are of Sri Lankan origin. In such position, asking the appellant to give a bank guarantee of 100% of the duty amount is unwarran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the identical case of import of areca nuts from Sri Lanka, in the case of Shiv Ganga Polypet LLP wherein the Tribunal vide order No. A/85007/2018 dated 12.1.2018 fixed the bank guarantee of 50% of the duty amount fixed by the Commissioner. Therefore, the unconditional provisional release is contrary to the view taken by the Tribunal in the order dated 12.1.2018. 4. We have carefully c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stry of Commerce has confirmed that two certificates of origin dated 16.10.2017 were issued. Therefore, the doubt raised by the Customs authority regarding the country of origin prima facie should not exist. As regards the reliance placed on the order of this Tribunal in the case of Shiv Ganga Polypet, on careful reading of the order, we find that in the said case the facts are different inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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