TMI Blog2019 (2) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... fficulty for the revenue to release those goods without imposing the conditions as stipulated in the impugned order, however by collecting the required duty. But the dispute is regarding the country of origin. The issue with regard to the Country of Origin of goods has to be investigated and an order of adjudication has to be finally passed in this matter. At this juncture, it is to be relevant to be stated that the above said communication dated 06.12.2018, though was not referred to in the counter affidavit filed on 18.01.2019, the file produced before me contained the said letter. In fact, a copy of the said letter is also placed before this Court by the learned senior counsel for the petitioner as well. Petition allowed subject to conditions imposed. - W.P.No.540 of 2019 and W.P.Nos.33269 & 33276 of 2018 in W.M.P.Nos.546 to 548 of 2019 And W.M.P.Nos.38601, 38602, 38605, 38613, 38615 & 38617 of 2018 - - - Dated:- 22-1-2019 - Mr. Justice K. Ravichandrabaabu For the Petitioners : Mr.Vijay Narayan Senior counsel for Dr.S.Krishnanandh For the Respondents : Mr.V.Sundareswaran, Standing Counsel COMMON ORDER W.P.Nos.33269 and 33276 of 2018 are filed challen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Food Additives) Regulations, 2011. In respect of 8 Bills of Entry, where No Objection Certificate was not issued, the petitioners are bound to re-export the same on adjudication by the office of the respondent. As no action was forthcoming in releasing the goods covered by other Bills of Entry to which No Objection Certificate was issued, and since the Directorate of Revenue Intelligence had taken up investigation into the subject import of Black Pepper and Arecanuts of Sri Lankan Origin and when the Senior Intelligence Officer, vide Seizure Memorandum dated 01.12.2018 had seized those goods, the petitioner challenged the said seizure memorandum before this Court in W.P.No.33269 of 2018 and W.P.No.33276 of 2018. In the above writ petitions, an interim order was passed on 18.12.2018 granting liberty to the petitioner to approach the Adjudicating Authority and file an application under section 110A of the Customs Act, 1962 for the provisional release of the goods. It was further ordered therein that if any such application is filed, the Adjudicating Authority shall pass appropriate orders on such application at the earliest point of time, since it is stated that the goods under de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The conditions imposed for provisional release are stringent and onerous, more particularly, when the petitioner had documents in support of their claim that the goods imported had originated from Sri Lankan country. In respect of the very same goods, Krishnapattinam Customs Authority granted provisional release of goods only by taking 10% of the differential duty towards the bank guarantee. Therefore, impugned conditions cause great hardship and injustice to the petitioner. A letter dated 06.12.2018 addressed by the Sri Lanka Customs to Directorate of Revenue Intelligence, Chennai, would clearly falsify the claim of the revenue with regard to the dispute on the country of origin. In the said letter, it is clearly stated that all the containers of arecanuts are of Sri Lankan origin and have been exported from Sri Lanka with Certificates issued by the competent authority. 7. On the other hand, Mr.V.Sundareswaran, learned Standing Counsel appearing for the respondent, after producing the relevant files before this Court and taking the attention of this Court to various documents, contended that the very Certificate of Origin said to have been issued by the Sri Lankan Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the country of origin. 13. Learned senior counsel for the petitioner heavily relied on the communication dated 06.12.2018 issued by the Sri Lankan Customs to the Directorate of Revenue Intelligence, Chennai, wherein it is stated that on investigation and verification, it revealed that all the containers of Arecanuts mentioned in the earlier emails sent by DRI, are of Sri Lankan Origin and have been exported from Sri Lanka with Certificates issued under the ISFTA. Learned senior counsel thus, contended that so long as the Certificate of Origin issued by the petitioner is not found to be bogus or fabricated one, the respondent is not justified in imposing the onerous conditions for provisional release of goods. 14. On the other hand, it is contended on behalf of the respondent that investigation has to be carried on even in respect of the communication dated 06.12.2018 to find out as to under what circumstances, the said communication was issued when the respondent is having other materials in support of their contentions that the origin of the goods is not from Sri Lanka and on the other hand, it was only transshipped through Sri Lanka. Therefore, from the above rival con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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