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TMI Blog2018 (2) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... nd proper to modify the conditions of provisional release - appeal allowed subject to modification of terms. - C/EH/85011/18-Mum And C/85016/18-Mum - A/85007/2018 - Dated:- 12-1-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Rishabh Nagar, Advocate, for appellant MS. P. Vinita Sekhar, Joint Commissioner (AR), for respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with other documents. They have filed Bill of Entry for home consumption being Bill of Entry No.3343458 dated 22.9.2017. 3. The said goods were examined on 28.9.2017. It appeared to the Revenue that they are not of Sri Lankan origin and FTA benefit is not available. During the examination by the proper officer, it was found that there were no markings of country of origin on packages and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it prima facie appeared to the Revenue that the areca nuts imported are of Indonesian origin. Further investigation had been taken up in the matter. In the meantime, the appellant prayed that the goods being of perishable nature, they may be allowed provisional release. In response to the said prayer dated 6.12.2017, the Commissioner of Customs has allowed the provisional release vide impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards country of origin and the value of the goods. Accordingly, they have prayed for modification of the conditions of provisional release in the interest of justice. 5. Learned AR for Revenue has opposed the prayer for modification of the terms of provisional release. She further stated that it is prima facie the case of both misdeclaration of country of origin and also misdeclaration o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s informed by the learned counsel for the appellant that they have already fulfilled this trade condition which is evident from the marking/remarks on the Bill of Entry itself. 7. Accordingly, this appeal is allowed in the aforementioned terms and conditions. We further direct the concerned authority to release the goods within a period of two weeks, forthwith, from the date of compliance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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