2015 (4) TMI 989

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..... imported by the petitioners, more so, in a case where the respondent authorities have not been able to identify any irregularity in the imports effected by the petitioners. I do take note, however, of the fact that, the investigation that is currently underway is essentially one that is undertaken to determine whether there is any irregularity in the certificates issued by the Government of Srilanka, to support the contention of the importers that they are entitled to the benefit of the concessional rate of duty. In that sense, therefore, there is an interest of the revenue, that needs to be protected while permitting clearance of imported consignments of arecanut. - on the petitioners complying with the aforesaid conditions, which are in .....

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..... d to the genuineness of the documents, that accompanied the consignment, which were produced to show that the goods were of Srilankan origin, and were entitled to the benefit of the concessional rate of duty. It is pointed out by the learned standing counsel for the respondents that, there is an enquiry currently under way in connection with certain other imports of betel nuts, and hence, pending finalisation of the said proceedings, the petitioner should also be permitted to clear the imported goods only on furnishing a portion of the differential duty that would be attracted to the imports effected by him, if the benefit of concessional rate of duty is not extended to the said imports. 4. In fact, in both these writ petitions, the peti .....

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..... ly one that is undertaken to determine whether there is any irregularity in the certificates issued by the Government of Srilanka, to support the contention of the importers that they are entitled to the benefit of the concessional rate of duty. In that sense, therefore, there is an interest of the revenue, that needs to be protected while permitting clearance of imported consignments of arecanut. Thus, on an overall consideration of the matter, I am of the view that, in the instant cases, the petitioners can be permitted a provisional clearance of the goods imported by them, subject to their furnishing a Bank Guarantee for 20% of the differential duty, that is demanded by the respondent authorities. Resultantly, these writ petitions are al .....

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