2022 (6) TMI 1230

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..... enior Advocate a/w Ms. Maya Majumdar for Respondent Nos. 1 to 3. Ms. Sukanya Bhaumik for Respondent No.4. P.C. : 1. Prayer clause (a) and (b) of the petition reads as under: (a) to issue a Writ of Certiorari calling for records of the final assessment on 11.05.2020 of the Bills of Entry No.33269304 dated 16.09.2017, 3484248 dated 04.10.2017 and 3568826 dated 10.10.2017 subject to FSSAI NOC fr .....

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..... r Notification dated 1st March 2000 issued by the Directorate of Revenue Intelligence (DRI) following Alert Circular dated 29th December 2015. The circular contained instructions to release Arecanuts imported from Srilanka provisionally against a bank guarantee equivalent to differential duty obtained for securing revenue. The circular also directed Certificate of Origin, duty invoices and Bill of .....

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..... 20% of nuts are infested with moulds and does not comply with BIS standards for Areca nut. They are neither fit for chewing nor consumption by humans". 6. In the affidavit in reply filed by one Mr. Shantanu, Deputy Commissioner of Customs affirmed on 25th February 2021, in paragraph no.11 and 12, it is avered that Areca nut goods are neither fit for chewing nor consumption by humans. There is no .....

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