TMI Blog2018 (4) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... ountry of origin could not be removed whereas in the present case, after initiation of the enquiry, the Department of Commerce, Government of Sri Lanka, issued a verification certificate, and the doubt was removed. The condition of bank guarantee for an amount of 100% duty is very harsh - the amount of bank guarantee reduced to 20% of the duty amount and bond amount confirmed for 100% value of the goods - appeal allowed in part. - APPLICATION No. C/EH/85363/2018 APPEAL No. C/85946/2018 - A/85957/2018 - Dated:- 10-4-2018 - Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) Shri Taru Chawla, Advocate, for appellant Shri Ahibaran, Additional Commissioner (AR), for respondent ORDER Per: Ramesh Nair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to give a bank guarantee of 100% of the duty amount is unwarranted and the same deserves to be quashed. He submits that the goods is perishable in nature. In that case, a lenient view should be taken for release of the perishable goods. 3. Shri Ahibaran, learned Additional Commissioner (AR) appearing on behalf of Revenue, reiterates the finding of the impugned letter. He submits that the appellant has imported areca nuts showing it of Sri Lankan origin. The Customs authority has serious doubt about the country of origin. Therefore, an investigation is in progress. When such investigation is in process, the seizure of the goods is unavoidable. Therefore, the condition for release of 100% of the duty amount for bank guarantee is normal. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rima 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 as the doubt of the Customs authority regarding the country of origin could not be removed whereas in the present case, since after initiation of the enquiry, the Department of Commerce, Government of Sri Lanka, issued a verification certificate. Therefore, the facts of both the case are different. Hence the decision of this Tribunal in that case cannot be equally applicable in the present case. 5. Considering the overall facts and circumstances of the case and the observations made hereinabove, we are of the view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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