TMI Blog2021 (4) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 12,74,031/-, but the petitioner has not done so in terms of the communication dated 17.10.2020 [Annexure-E to the reply]. In the facts and circumstances as surfaced, this court is not inclined to interfere in the manner as asked for - The petitioner may take release of the imported goods covered by Bill of Entry No.659, 629/IMP/AGT-LCS/2020-2021 dated 29.09.2020 without prejudice to his claim - Petition dismissed. - WP(C)No.110 of 2021 - - - Dated:- 26-4-2021 - HON BLE MR. JUSTICE S. TALAPATRA For Petitioner(s) : Mr. N. Dasgupta, Adv. Mr. T.K. Deb, Adv. For Respondent(s) : Mr. Biswanath Majumder, CGC. Mr. P. Datta, Adv. Judgment Order The petitioner is a company, incorporated under the Companies Act. The petitioner is carrying on business of importing Galvanized Steel Sheets in coil from Bangladesh through Land Customs Stations in Tripura for manufacturing steel products. The petitioner had imported Galvanized Steel Sheets in coil weighing 14.890 matric tons from Bangladesh by the Bill of Entry No.659298/INP/AGT-LC/2020-21 dated 17.12.2020 through the Agartala Land Customs Station. The petitioner had claimed to have submitted all requisite documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... custom duty or for any other reason. It has not been disputed by the petitioner that the respondent authorities are at liberty to initiate verification but they cannot hold up the assessment/clearance of the goods for an indefinite period without passing a reasoned order. The petitioner has categorically asserted that the petitioner had declared and observed the requirement of the CAROTAR, 2020. The petitioner possessed all information regarding the country of origin of goods as per Rule 4 of CAROTAR, 2020. Galvanized Steel Sheets in coil as imported is not wholly originated in Bangladesh. The petitioner has submitted the Certificate of Origin issued by the Director, Export Promotion Bureau, Dhaka, Bangladesh who has been designated as the competent authority in Bangladesh, showing value addition as under : Imported component in Bangladesh 58.99% Value Addition in Bangladesh 41.01% 4. In support of the Certificate of Origin, the petitioner has submitted the cost break up to Customs Authorities for availing concessional Customs Tariff under South Asian Free Trade Area (SAFTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the differential duty. Even where despite best efforts by the proper officer differential duty cannot be computed, no bank guarantee can be obtained. 7. According to Mr. Dasgupta, learned counsel the case of the petitioner falls within the category of random verification and such verification is covered by para-5(b) of the circular dated 22.08.2016. Mr. Dasgupta, learned counsel has further submitted CBIC s instruction No.20/2020 dated 17.12.2020 [Annexure-14 to the petition] has specifically directed not to disrupt the process of import for routine verification under the CAROTAR, 2020. By CBIC s notifications dated 05.06.2020, 30.07.2020 and CBIC s circular dated 04.09.2020, Turant Customs Clearance has been introduced which is faceless, anonymous assessment, self registration of the goods by importers, automated clearance of the Bills of Entry, digitations of customs documents etc. It sought exponentially faster clearance of goods. The petitioner has asserted that the said policy has been given a go-bye by the respondents. 8. The petitioner has contended that if the respondent authorities had initiated any verification of the Certificate of Origin, without taking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emnity bond, those goods be released within next 24 (twenty four) hours. 9. Mr. P. Datta, learned counsel appearing for the customs has contended that the petitioner was asked to submit additional information. On scrutiny of the declaration in Form-1 under Rule 5(1) of the CAROTAR, 2020 it was found that there were grounds for verification of the Country of Origin Certificate as submitted by the petitioner. Such verification was initiated under Rule 5(4) of the CAROTAR, 2020 with intimation to the importer. The petitioner was informed by the letter dated 20.12.2020 the reason for not clearing the goods. The petitioner was asked to avail the option to get the goods cleared on provisional assessment under Section 18 of the Customs Act, 1962 read with Rule 6(4)(c) of the CAROTAR, 2020. It has been further stated that the proper officer had reason to believe that the information criterion mentioned in the Country of Origin Certificate was not correct and hence, verification was initiated and preferential Tariff was not accepted till conclusion of such verification in view of Rule 6(4)(a) of the CAROTAR,2020. They have stated further that that the figure given by the petitioner fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Country of Origin Certificate. The petitioner was duly apprised by the letter dated 17.10.2020. 10. Mr. Datta, learned counsel has categorically stated that the writ petition is wholly misconceived and it has no similarity with the perspective fact of Pijush Banik versus Union of India and Others [the judgment and order dated 08.01.2021 delivered in WP(C) No. 855/2020]. The said decision has been relied by the petitioner. 11. Having appreciated the submissions made by the counsel for the parties and the averments made in the writ petition and in the reply, the pertinent question which emerges and falls for consideration is whether the process of verification is random in nature or it is a verification which falls under Rule 6(1)(b) of the CAROTAR, 2020. Even though the petitioner has brought allegation against the respondents by stating that he has met all the requirements for getting the clearance, but it has been found by the customs that he has made some inaccurate statement in respect of minimum value addition in Bangladesh. That apart, some components contributing to the price could not be figured out. Thus, the verification on deficiency is prima facie justified. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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