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TMI Blog2014 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... when the duty is payable on the tariff value fixed. Further, the Notification 85/2013, it is stated that this may not apply to the earlier import of which we do not want to comment at this stage. Taking note of the plea of the respondent/importer that several orders have been passed by this Court for the release of the goods on payment of substantial duty together with bond and taking note of the vagaries of nature that is likely to cause severe hardship to the import of Betel Nuts, we are inclined to allow the appeals and modify the orders of the learned single Judge to safeguard the interest of revenue as well. Orders are modified to the extent that 75% of the duty demanded on assessment shall be paid and for the balance 25%, duty dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the third respondent. (d) On compliance of the above conditions, the goods will be released by the respondents to the petitioner within a period of ten days thereafter. (e)The first respondent shall expedite the adjudication proceedings and dispose of the same, as early as possible, after affording sufficient opportunity to the petitioner. 3. The Revenue is aggrieved by the conditional orders imposed by the learned single Judge primarily on the ground that the valuation in respect of the goods in question is covered by notification 85/2013 Customs (NT), dated 21.08.2013 which reads as follows: "Government of India, Ministry of Finance, (Department of Revenue) (Central Board of Excise and Customs) Notification No.85/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter/heading/s Description of Tariff value US$ o ub-heading/ goods (Per Metric Tonne) tariff item 1 71or 98 Gold, in any form, 432 per 10 grams in respect of (ie., no change) which the benefit of entries at serial number 321 and 323 of the Notification No.12/2012- Customs, dated 17.03.2012 is availed 2 71 or 98 Silver, in any 697 per kilogram form, in respect (ie., no change) of which the benefit of entries at serial number 322 and 324 of the Notification No.12/2012- Customs, dated 17.03.2012 is availed Table-3 S.N Chapter/heading/s Description of Tariff value US$ o ub-heading/ goods (Per Metric Tonne) tariff item 1 080280 Areca nuts 1870 4.Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ixed which is objected to by the respondent/importer. Admittedly, the said notification is not under challenge. The only plea raised by the respondent/importer is that it is not in consonance with the transaction value. The respondent/importer has to agitate the said issue before the appropriate forum under the provisions of the Customs Act, if he so desires. For the purpose of release of the goods, the respondent/importer is not entitled to state that Section 14(2) of the Customs Act does not apply to the present Import and that Section 14(1) has an overriding effect and that duty is payable only on the transaction value declared by him. This plea cannot be countenanced in view of the non-obstante clause in Section 14(2). 8.So long as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uard the interest of revenue as well. 10.The direction to issue show cause notice to the respondent/importer to complete the adjudication does not arise at this point of time, and therefore, the said portion of the order stands set aside. 11.Accordingly, the writ appeals are allowed and the orders are modified to the extent that 75% of the duty demanded on assessment shall be paid and for the balance 25%, duty demanded by way of bank guarantee. The goods shall be released on compliance of the above, immediately. Since the assessment has already been made, if there is a request made by the respondent/importer for passing a speaking order, the authority shall pass a speaking order. Thereafter, the respondent/importer is entitled to pursue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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