9911796707
TMI Blog2022 (7) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt on 13.06.2022 in a batch of Writ Petitions in W.P.Nos.11942 of 2022 etc. batch. 2. The petitioner seeks a mandamus directing the respondents to release the goods viz., 1014 Bags, viz., 81.12 Mts., (in W.P.No.16263 of 2022) and 1690 Bags, viz., 135.2 MTs., (W.P.No.16266 of 2022) of Betel Nut Product known as Supari (Unflavoured Supari) of Myanmar Origin Unflavoured Supari imported from the Republic of the Union of Myanmar imported vide Bill of Entry Nos.7667290 & 7667067, both dated 27.02.2022, totally valued at USD 133230/- & USD 222800/- (FOB) for 81.12 MTs & 135.2 MTs respectively. 3. The relevant portions of order dated 13.06.2022 read as follows: '14. No doubt, the provisions of Section 110A provide for provisional release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-23 of Additional set of documents dated 09.06.2022, filed in WP.No.12473 of 2022. 18. In the case of Unik Traders, an order-in-original had come to be passed on 28.01.2022 adverse to the petitioners classifying their consignments under Chapter-8. This order had come to be reversed by the Appellate Authority on 03.03.2022, wherein at paragraph-7, the Officer states as follows: '7. From the above discussions, I find that the adjudicating authority has denied the re-testing of the impugned goods to avoid delay in order to comply the Hon'ble High Court of Madras direction. However in the present circumstances where the FSSAI, Mumbai test report is in contradiction to the CRCL Lab and the request made by the appellant in view of gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Circular No.22/2004-Cus. dated 03.03.2004 that reads as follows: 'Circular No.22/2004-Cus., dated 3.3.2004 F.No.450/115/2003-Cus.IV Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject: Delay in release of consignments due to classification disputes, seizure and provisional release thereof - Regarding. I am directed to say that the trade has represented to the Board that the items involved in classification disputes should not be withheld but should be released by resorting to provisional assessment. 2.The matter has been examined by the Board. It may be mentioned that in case of classification disputes, by & large, option is given for provisional cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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