TMI Blog2020 (10) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... intendent (Adjn.) under which the betel nuts were provisionally released on deposit of 25% of the seizure value, I am of the considered view that the impugned order cannot be sustained especially when it is the specific case of the petitioner that the seizure value of the subject betel nuts is ₹ 52.23 lakh and under the impugned order the petitioner was asked to deposit an amount of ₹ 70.51 lakh. The matter is remanded back to the Commissioner of Customs (Prev.), NER, Shillong to reconsider the provisional release of the subject betel nuts belonging to the petitioner in the light of the decision of Delhi High Court in Agya Import Ltd and the order of the Superintendent (Adjn.) dated 20-02-2020 on which petitioner relied upon. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no alternative efficacious remedy available. 3. The petition is opposed by the respondents by filing affidavit in reply. The preliminary objection taken is that petitioner can approach the Central Excise, Customs and Service Tax Appellate Tribunal by way of an appeal. On merit, it is the case of the respondent that the place of seizure of the subject betel nuts is Champhai District of Mizoram which borders Myanmar and which is not a betel nut growing area. The respondents in this regard relied upon the data provided by the Mizoram Government vide letter dated 06-08-2020 which according to him clearly indicates that during the years 2017-18, 2018-19 and 2019-20 there is/was no area under betel nut cultivation in Champhai District of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs vrs. M/s. Novel Impex decided on September, 2018. 7. I have gone through the said Circular dated 16-08-2017 as well as the decisions cited before me. Under the said Circular, guidelines are laid down for provisional release of seized goods. The relevant guidelines read as follows: 2.1. Seized imported goods shall be released provisionally by the competent authority upon request of the owner of the seized goods, subject to executing a bond for the full value/estimated value of the seized goods. 2.2. Further, in addition to the Bond mentioned at Para 2.1. above, the competent authority shall take a Bank Guarantee or Security Deposit to cover the following: (i) the entire amount of duty/differential duty lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rculars also provide for exercise of discretion by the competent authority. 10. Be that as it may, the petitioner has filed additional affidavit dated 15- 10-2020 wherein at page 7 of this affidavit he has annexed order dated 20- 02-2020 by the Superintendent (Adjn.), Office of Commissioner of Customs (Prev.) NER, Shillong under which the betel nuts which was seized on 12- 11-2019 from its owner, by name, Mohibur Rahman Mazumdar was provisionally released on payment of Security Deposit of 25% of seizure value of the seized betel nut and execution of Bond for 100% of the value of the seized betel nuts. 11. In the light of the decision of the Division Bench of Delhi High Court in Agya Import Ltd (supra) where under it is held that Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
