TMI Blog2022 (6) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... Mangalore by the customs authorities for determination of Country of Origin. The report dated 30th January 2020 issued by Arecanut Research and Development Foundation, Mangalore states that it seems to be of white whole Areca Nuts of Sri Lankan origin. The Areca nut samples supplied are of poor quality and as much as 20% of nuts are infested with moulds and does not comply with BIS standards fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 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 from Respondents and after going through validity and legality of the same, order to release the consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 Lading should be referred to the Director, International Customs Division, Central Board of Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 affidavit in rejoinder and Mr.Inderpal Singh Nirmale counsel for petitioner stated that petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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