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2022 (8) TMI 1206

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..... from the Republic of the Union of Myanmar vide Bill of Entry No.7636317, dated 24.02.2022 and further, direct the respondents to issue Waiver Certificate for Detention and Demurrage Charges under Regulation of Handling of Cargo in Customs Area Regulations, 2009. 2. The learned counsel appearing for the petitioner submits that the petitioner was registered in the trade of import of Betel Nuts and they have been allotted with Import-Export Code issued by the office of JDGFT. The petitioner has also registered under GST and also assessed to Income Tax. The petitioner has also registered with Food Safety & Standards Authority of India. 3. The learned counsel appearing for the petitioner further submits that they have imported 27.02 MTs., 386 .....

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..... of Myanmar Origin and also Least Developed Countries Certificate and also enclosed Phytosanitary Certificate issued by Ministry of Agriculture and Irrigation, Government of the Republic of the Union of Myanmar. Thereafter, the petitioner requested the respondents herein to pass orders for clearance of the imported goods and the respondents failed to do so and withheld the goods without there being any basis. 6. The learned counsel appearing for the petitioner further submits that after filing Bill of Entry, assessment was done on 26.02.2022 and goods were examined on 02.03.2022. Thereafter, the samples were taken from the containers and sent to FSSAI for giving report. The FSSAI report confirmed that the goods imported were fit for human .....

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..... he Commissioner of Customs (Imports) to release the cargo provisionally subject to furnishing of PD bond for full value of the goods and furnishing of bank guarantee at 50% of the differential duty considering Duty Free Tariff Preference Scheme for Least Developed Countries (LDC) benefit. He also requests this Court to dispose of this writ petition on the above terms. 10. Mr.K.Prabhu, learned Junior Standing Counsel for the respondents filed a counter affidavit and also agreed for the same. 11. In a similar case, this Court, in W.P.(MD)No.13644 of 2022, on 07.07.2022, has passed the following order: "18. Thus, on considering the submissions made by the learned counsels and on perusing all the materials, following plethora judgments refe .....

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..... application for provisional release under Section 110-A of Customs Act and on filing such application, the same shall be disposed of by the Adjudicating Authority, after hearing the petitioner and simultaneous with a prima facie determination of the classification of the commodity, within a period of two (2) weeks from the date of receipt of the application. The Commissioner of Customs (Imports) is hereby directed to release the cargo covered under Bill of Entry No.7636317, dated 24.02.2022, provisionally subject to furnishing of PD bond for full value of the goods and furnishing of bank guarantee at 50% of the differential duty considering, Duty Free Tariff Preference Scheme for Least Developed Countries (LDC) benefit. The petitioner shal .....

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