TMI Blog2019 (10) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... is disposed of. - W.P. No. 10030 of 2019 - - - Dated:- 31-10-2019 - SRI C. PRAVEEN KUMAR AND SMT. KONGARA VIJAYA LAKSHMI, JJ. ORDER Sri C. Praveen Kumar This writ petition came to be filed for the following substantive relief: to issue a Writ in the nature of Mandamus setting aside the impugned letter dated 25.06.2019 and directing respondent No.2 to accept the bank guarantee equivalent to 10% of differential duty for the purpose of the provisional assessment and to release the impugned goods immediately. The petitioner, who is engaged in the business of areca nuts, imports areca nuts from Sri Lanka and claimed benefit of exemption under ISFTA Exemption Notification on several times and cleared the goods on fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per records of Sri Lanka Customs implying that such exports never took place from Sri Lanka. A comparison of DGCIS data pertaining to import of Areca Nuts into India from South Asian Countries with the production figures of these countries available on FAO website reveals that though there is no production of Areca Nuts in Pakistan Afghanistan, there has been some imports of Areca Nuts from these countries which does not appear to be justified. It also appears that imports from Sri Lanka are not commensurate with the production of Areca Nuts in Sri Lanka leading to a reasonable apprehension that third country imports may have been diverted through Sri Lanka for availing benefits under ISFTA. The 2nd respondent, in his counter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegation by the petitioner is not proper. The learned counsel for the petitioner has brought to the notice of this Court the judgment of the Delhi High Court reported in G.S.Nuts v. Commissioner of Customs, Inland Container Depot 2016(335) ELT 397 (Del.) and submits that the case on hand is similar to the one referred to above and pleads that the same order may be passed. Having regard to the submissions made by the learned counsel for both the parties and particularly in view of the judgment of the Delhi High Court referred supra, we deem it appropriate to dispose of the writ petition directing the authorities to allow provisional release of the goods in favour of the petitioner subject to the petitioner executing a bond for a s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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