TMI Blog2024 (1) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the counter of the respondents, at paragraph 9, there is reference to the DRI having noticed manipulation of certificates of origin by unscrupulous importers. However, there is nothing to indicate that the petitioner indulged in manipulation of the certificate of origin relating to the present Bill of Entry or any other bill of entry. It should be recognized that areca nuts have a limited shelf-life and the risk of contamination and deterioration of goods increases over time. By taking into consideration the revenue interest in ensuring that duty exemption is not availed of, except in genuine cases, and the petitioner's concern that the goods be cleared expeditiously, an appropriate balance should be struck. The first respondent is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was made for issuance of a verification certificate, the High Commission of Sri Lanka refused to do so by pointing out that the QR Code can be verified in real time. According to learned counsel, verification is not supposed to be undertaken on a mechanical basis and that the circular dated 17.08.2021 of the Central Board of Indirect Tax and Customs specifies that it is not necessary to verify the origin of goods imported from the same manufacturer / producer unless the subsequent consignment was modified with regard to manufacturing or other origin related conditions. 4. Learned counsel also relied upon the following judgments: 1. Unique Spices v. Commissioner of Customs and another, (2019)9 GSTR OL 28. 2. N and N Traders v. Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued on 24.06.2023. As such, more than six months have lapsed since the goods were brought into India. In the counter of the respondents, at paragraph 9, there is reference to the DRI having noticed manipulation of certificates of origin by unscrupulous importers. However, there is nothing to indicate that the petitioner indulged in manipulation of the certificate of origin relating to the present Bill of Entry or any other bill of entry. It should be recognized that areca nuts have a limited shelf-life and the risk of contamination and deterioration of goods increases over time. 8. By taking into consideration the revenue interest in ensuring that duty exemption is not availed of, except in genuine cases, and the petitioner's concern t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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