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TMI Blog2015 (9) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... has also placed reliance on Ext.P19-letter, that was issued by High Commission of Srilanka and addressed to Commissioner of Customs, confirming issuance of certificates of origin in respect of goods that were imported by petitioner – Therefore petitioner succeeded in discharging his prima facie burden in establishing that goods qualified for benefit of concessional rate in terms of Notification – Petitioner is entitled to obtain provisional release of goods more so because goods in question are perishable in nature – Therefore, interests of justice would require to permit petitioner to provisionally clear goods on compliance with conditions mentioned inExt.P17 communication, except for payment of differential duty – While payment that is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of the consignments, the petitioner had sought for the benefit of the concessional rate of customs duty, as applicable to arecanut imported from Srilanka in terms of Notification No.26/2000 dated 01.03.2000, which gave effect to the Indo Srilankan Foreign Trade Agreement entered into between the Governments of India and Srilanka. The customs authorities, however, denied the benefit of the concessional rate of duty as applicable under the said Notification, to the consignments imported by the petitioner, inter alia, on the ground that an inspection of the consignments revealed the presence of certain gunny bags, which suggested that the goods that were imported were not actually sourced from Srilanka, but from other countries. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be permitted only subject to the petitioner depositng substantial amounts towards the differential duty that would be payable, in case the benefit of the Notification was not available. 3. Considering the submission of counsel on either side, I note that, in the instant case, the petitioner had submitted documents to substantiate his contention with regard to the origin of the goods from Srilanka. While he had filed a declaration to that effect, along with the bills of entry that were filed, he has also placed reliance on Ext.P19 letter, that was issued by the High Commission of the Democratic Socialistic Republic of Srilanka and addressed to the Commissioner of Customs, Cochin, confirming the issuance of the certificates of origin in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial duty (on tariff rate) , in lieu of payment of 35% of differential duty (on tariff rate) as mentioned in Ext.P17. Save for this limited modification, I do not see any reason to otherwise interfere with Ext.P17 communication. Accordingly, the writ petition is disposed by directing the respondents to permit the petitioner to clear the goods imported by him, under cover of the bills of entry mentioned in Ext.P17, on payment of 20% of the differential duty, and on compliance with the other conditions (serial No.1, 2 and 4) mentioned in Ext.P17 communication. On the petitioner satisfying the said conditions, the respondents shall release the goods on provisional basis forthwith. It is made clear that the observations in this judgment will n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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