2023 (9) TMI 92 - HC - Customs

Exemption under N/N. 26/2000-Cus dated 01.03.2000 - import of arecanut - HELD THAT - There are no records to show that the petitioner was called for to furnish information, which the petitioner has failed to furnish. There is also no suspension of preferential tariff treatment of the imported goods in terms of Section 28DA of the Customs Act, 1962. The Court is therefore inclined to direct the respondents to re-assess the Bill of Entry dated 15.06.2023 provisionally in accordance with the procedure prescribed under Section 28DA of the Customs Act, 1962 and the rules made thereunder and thereafter allow clearance of the imported consignment of arecanut. Petition disposed off.

Summary

Issues Involved:
The classification of imported arecanut, claim of exemption under Notification No.26/2000-Cus, requirement of Bank Guarantee and bond, suspension of preferential tariff treatment, provisional assessment of Bill of Entry, re-assessment procedure under Section 28DA of the Customs Act, 1962.

Classification and Exemption Claim:
The petitioner filed a Bill of Entry for arecanut under heading No.08028090, claiming exemption u/s Notification No.26/2000-Cus for Nil duty. The Certificate of Origin under Indo-Sri Lanka Free Trade Agreement was highlighted to support the claim.

Suspension of Preferential Tariff Treatment:
The petitioner argued that without suspension u/s 28DA of the Customs Act, the Bank Guarantee requirement was unjustified. The petitioner offered to provide alternative security if necessary.

Provisional Assessment and Re-assessment:
The Court noted no call for information or suspension of preferential treatment. Directed re-assessment of the Bill of Entry within 15 days, considering previous decisions on similar entries, to allow clearance of the imported arecanut consignment.

Conclusion:
The Writ Petition was disposed of, dispensing with the need for a counter affidavit. The Court directed re-assessment of the Bill of Entry for arecanut, emphasizing adherence to the procedure under Section 28DA of the Customs Act, 1962, and considering previous entries for clearance.