TMI Blog2021 (4) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured on the failure to provide the requisite information, as no such information was asked from the petitioner. The said verification cannot be treated as prima facie verification under Rule 6(1)(b) of the CAROTAR, 2020, rather it would prima facie come under Rule 6(1)(C) of the CAROTAR, 2020. Thus, Rule 5(b) of CBEC s circular No.38/2016-customs dated 22.08.2016 will apply in the present case. The respondents are directed to release the imported goods under the Bill of Entry No.659390/INP/AGT-LCS/2020-21 dated 26.12.2020 on obtaining an indemnity bond to be submitted by the petitioner binding himself to deposit the duty meaning the difference between the duty that would be assessed by the competent authority on verification and the preferential duty which has been paid by the petitioner - Petition allowed. - WP(C)No.109 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 an exporter and importer through the Land Customs Stations at Agartala. He carries on his business under nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced by him for availing the concessional rate of the 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 any indefinite period without passing a reasoned order. The petitioner has categorically asserted that the petitioner has 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 the CAROTAR, 2020. Soybean oil 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guarantee to be obtained as security 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 [Annexure-11 to the writ petition]. Mr. Dasgupta, learned counsel has further submitted that 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 the 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of receipt of a copy of this order. After furnishing of the indemnity bond, those goods be released within next 24 (twenty four) hours. 9. Mr. P. Datta, learned counsel appearing for the customs has stated that the custom authority has not initiated a random verification as contended by the petitioner. The verification has been initiated under Rule 6(1)(b) of the CAROTAR, 2020. Rule 6(1)(b) of CAROTAR, 2020 is in respect of the verification where the importer fails to provide the requisite information under Rule 5 of the CAROTAR. 10. Mr. Datta, learned counsel has further submitted that the respondent authorities has not initiated verification under Rule 6(1)(b) of CAROTAR, 2020 as alleged by the petitioner is wholly unfounded. The petitioner had the option to get his goods cleared under Rule 6(4)(c) of the CAROTAR, 2020 and avoid the goods getting damaged. Due notice in this regard was issued. Surprisingly, the respondents has made a statement in para 7 in their reply in the form of clarification that to qualify for the SAFTA Preferential Duty, minimum value addition needed in Bangladesh is 20%, which in an originating country other than Bangladesh is 30%. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter No.IMP/MISC/4/2020-LCS-AGT-COMM/SHILL/1062, dated 18.02.2021 the reasons for non clearance of goods in accordance with Rule 6(1)(b) of the CAROTAR, 2020. The Petitioner was also informed about the verification proceeding initiated by the Customs Authority. He was also informed about the option available to him to get the goods cleared vide letter No.IMP/MISC/17/2020-LCS/AGT-DIV-COMMI-SHILL/1110 dated 09.03.2021. 15. 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 is falls for consideration whether the verification is random verification falling under Rule 6(1)(c) of the CAROTAR, 2020 or the verification falls under the category leveled by Rule 6(1)(b) of the CAROTAR, 2020. The petitioner has brought categorical allegation against the respondents that he has furnished all requisite documents and information for clearance but the imported goods have been ware-housed without any reason being disclosed to the petitioner whether those goods were held up for any verification regarding the Certificate of Origin produced by the petitioner for availing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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