9911796707
TMI Blog2013 (9) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- Since an arguable case was made out which can be decided only upon exchange of affidavits, the Court, therefore, passes an interim order directing the customs authorities to make the provisional assessment in accordance with the provisions applicable therefor and upon payment of the duty by the petitioner, shall release the goods so imported by the petitioner. Since the show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Foreign Trade in exercise of power under Section 5 of the Foreign Trade (Development Regulation) Act, 1992 read with para 2.1 of the Foreign Trade Policy, 2009-2014 by which the CIF value was revised from Rs. 75/- to Rs. 110/- and above per Kg. According to the petitioner, those conditions are arbitrary and without any basis. It is further averred that the import cannot be restricted upon f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry for home consumption and any omission or misdescription therein would be deemed to be prohibited goods and the authorities have correctly issued the show cause notice upon the petitioners. The petitioner has brought to the notice of this Court the circular dated 29th June, 2013 issued by the Deputy Commissioner of Customs / Import permitting the provisional assessment to be made on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tariff value fixed in the impugned circular dated 13th May, 2013 or on the basis of the latest circular dated 29th August, 2013. Sections 14, 15 and 18 of the Customs Act, 1962 provide the full mechanism for fixation of the tariff value, the rate of duty and its applicability. Since an arguable case is made out, which, in my opinion, can be decided only upon exchange of affidavits, this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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