TMI Blog2022 (11) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 (10) TMI 597 - MADRAS HIGH COURT ], wherein, this Court after taking into consideration the judgment of the Hon'ble Supreme Court in COMMISSIONER OF CUSTOMS VERSUS M/S. ATUL AUTOMATIONS PVT. LTD., AND PARAG DOMESTIC APPLIANCES [ 2020 (10) TMI 597 - MADRAS HIGH COURT ] has held In the considered opinion of this Court, in the light of the non taking of stand by the appellants/responds as to the applicability of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 and in the light of the stand taken in the Writ Petitions, it cannot be concluded as a restricted item, for which, provisional release is not prohibited. It is also to be pointed out at this juncture that the third appellant/third respondent in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the business of import and local sale of food products, fruits, condiments, spices etc. The Petitioner Firm entered into a contract with one M/s.PT.V.J and J internasional Kota Medan, Indonesia for supply of betel nut product popularly known as supari unflavoured . Pursuant to such contract, the Petitioner made payments to the said supplier. The supplier raised an invoice dated 18.02.2022 for supply of goods. After procurement, the goods were packed and were shipped from Belawan Port, Indonesia to Tuticorin Seaport in three containers. The import was covered by the following documents viz., packing list, certificate of origin, certificate of fumigation, insurance policy etc. The Petitioner Firm filed Bill of Entry dated 23.03.2022 for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Further, reliance was placed on the judgment of this Court in the case of M/s.Unik Traders, which had been accepted by the Customs Authorities at Chennai Seaport and provisional release granted qua the goods imported in that case which is similar to the present imports were made. It was further submitted that the practice of Major Customs House with respect to the importation would have to be followed in a Minor Customs House like the 1st Respondent. On the basis of the aforesaid representation, the Petitioner made a submission that the goods in question should be provisionally released pending any proceedings which may be initiated at the instance of the 3rd Respondent. 5. Pursuant to the representation, the office of the 3rd Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aspect for the reason that it involves factual adjudication and any finding rendered in this regard may affect the Revenue or the respondent/importer. 26.The Hon'ble Apex Court in Atul Automations Pvt. Ltd. case (supra) had dealt with the aspect relating to prohibition/restriction of goods and in paragraph No.9 observed as follows: 9.Unfortunately, both the Commissioner and the Tribunal did not advert to the provisions of the Foreign Trade Act. The High Court dealing with the same has aptly noticed that Section 11(8) and (9) read with Rule 17(2) of the Foreign Trade (Regulation) Rules, 1993 provides for confiscation of goods in the event of contravention of the Act, Rules or Orders but which may be released on payment of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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