TMI Blog2019 (9) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/- per kg. - Perusal of the commercial invoice filed by the Petitioner dated 07.11.2018 clearly indicates that the transaction between the Petitioner and their seller for purchasing the Black Pepper measuring 14,000 kgs took place on 07.11.2018 and the total value of the said goods was arrived as USD95,900.00. It is not in dispute that if the said amount involved in the subject matter transaction is taken into account, the CIF value as on 07.11.2018 would be ₹ 511.70/-. The value of the goods as reflected in the invoice alone will speak for considering as to whether the import is entitled to the benefit under N/N. 53/2015-2020 dated 21.03.2018. Moreover, it is not made clear in the said notification itself that as to whether such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered as free and consequently, the Respondent should assess the Bill of Entry and allow the release of the goods in question, after following the usual formalities. 3. The case of the Writ Petitioner before the Writ Court is that he is an importer of spices and other goods. He raised an invoice dated 01.11.2018 from its foreign seller for the import of Black Pepper measuring 14,000 kilograms. The unit price of the said quantity of Black Pepper is 6838.00 USD with total FOB USD95900.00 including freight. Thus, as per the invoice dated 07.11.2018, the total cost including price of the above said quantity of Black Pepper is USD 95900.00. The goods landed at Tuticorin port on 26.11.2018 and the Bill of Entry dated 26.11.2018 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t date for considering the CIF value is the date of the invoice and not the date of filing the Bill of Entry. Therefore, he submitted that the appellants, on an erroneous view has refused to grant the benefit of the above said notification No.53/2015-2020 dated 21.03.2018. 6. We heard both sides and perused the materials placed before this Court. The notification No.53/2016-2020 dated 21.03.2018 issued by the Minister of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade clearly indicates that Black Pepper is entitled for free import, if the cost including freight is above ₹ 500/- per kg. Perusal of the commercial invoice filed by the Petitioner dated 07.11.2018 clearly indicates that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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