2013 (10) TMI 1387

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..... he notification dated 13th May, 2013 issued by the Director General of Foreign Trade (in short DGFT ) by imposing certain conditions relating to the policy of importation of Areca Nuts by providing the CIF value at ₹ 110/- per Kg. and above, but by way of supplementary affidavit the petitioner further challenges the circular dated 23rd September, 2013 issued by the Deputy Commissioner of Cu .....

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..... violation of the policy conditions, it partakes a character of prohibited goods under Section 2(33) of the said Act, which is liable to be confiscated under Section 111 of the said Act and the authorities are empowered to impose the penalty upon invocation of the provisions contained under Section 112 of the said Act. 5. The petitioner in turn says that the definition of prohibited goods as .....

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..... the CIF value at ₹ 110/- per Kg. and above would come within the definition of prohibited goods or not requires to be considered finally in this writ petition. 8. Till the final decision is taken, this Court feels that there is no impediment on the part of the Customs Authority in making a provisional assessment under Section 18 of the said Act. The invocation of the provisions containe .....

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