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TMI Blog2019 (2) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... speedy decay. In such cases, the authorities must expedite the clearance and if they propose to conduct a verification exercise, it must be fast tracked. The burden lies entirely on the authorities. When they entertain a doubt regarding the genuineness of the documents submitted by the assessee, it is for them to get it cleared as expeditiously as possible. The respondents are directed to conclude all the formalities and release the goods forthwith - petition allowed - decided in favor of petitioner. - WP(MD)Nos.997, 1023, 1027 and 1077 of 2019 And WMP(MD)Nos.831, 898, 863 and 865 of 2019 - - - Dated:- 29-1-2019 - Mr. Justice G.R. Swaminathan For the Petitioner : Mr.A.K.Jayaraj For the Respondent : Mr.B.Vijayakarthikeyan COMMON ORDER The writ petitioner is an importer and trader of Areca/Betal Nuts. They had imported four consignments of Srilankan Areca nuts. The imports totally weigh 180.000 MTS., They were supplied by M/s.Central Traders and LMW Exporters of Srilanka. The consignments had landed in India on 05.11.2018. The writ petitioner filed the Bills of Entry on the same date. Admittedly, the first check was ordered on 07.11.2018 and carried out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that is why the respondents are not in a position to release the cargo. 6.This Court by order dated 25.01.2019 had directed the first respondent to file an affidavit setting out the timeline of the events. Pursuant to the said direction, the first respondent has filed an affidavit dated 28.01.2019 in which the timeline has been set out. Paragraph No.12 of the said affidavit reads as under : Sl. No. Date Action/Result 1. 05.11.2018/ Monday Bills of Entry filed online 2. 07.11.2018/Wednesday First Check Examination order online cargo arrived at M/s.Chola CFS, Tuticorin. 3. 08.11.2018 /Thursday Customs Broker Produced the Cargo for First Check Examination before the Shed Officers. 4. 14.11.2018 /Wednesday Examination of the cargo and the documents, forwarded the sample for NOC from Plant Quarantine and Food Safety and Standards Authority of India (FSSAI) and subsequently transmitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration of the importer thoroughly vis-a-vis description, quantity and exemption claimed. Goods were examined and found to be as declared. In other words, even according to the first respondent, the goods were examined and found to be as declared. 8.It must be noted that the Government of India has issued a detailed instruction vide Instruction No.31 of 2016 dated 12.09.2016 covering the same subject. Para No.2 of the said instruction issued by the Ministry of Finance, Department of Revenue, Central Board of Excise Customs, Government of India reads as under : 2.Rules of Origin are notified under each of the Agreements which require the importer to, inter alia, make a claim for preferential tariff at the time of importation, and submit a Certificate of Origin (COO) in the prescribed form. The Rules of Origin under the FTAs, as notified under Section 5(1) of the Customs Tarrif Act, 1975, provide for verifying the authenticity of the Certificates of Origin and also the information contained therein. The grounds provided for verification are : a.In case of a doubt regarding the genuineness of the Certificate of Origin such as any deficiency in the format of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted goods are agricultural commodities. They are perishable and vulnerable to speedy decay. In such cases, the authorities must expedite the clearance and if they propose to conduct a verification exercise, it must be fast tracked. The burden lies entirely on the authorities. When they entertain a doubt regarding the genuineness of the documents submitted by the assessee, it is for them to get it cleared as expeditiously as possible. The assessee cannot be put to prejudice on account of the department's delay. We are living a closely inter-connected world. The respondents must use their good offices with their Srilankan counterparts and get the required information. If the verification process is unreasonably delayed, the assessee will be entitled to release of the goods as per the terms of ISFTA agreement. Of course, the clearance will be subject to the outcome of the verification exercise. 12.Countries are ranked on the basis of several parameters. Ease of doing business is one of them. India was ranked 139 in the year 2010. It climbed to 77 in 2018. It is economy that is everything. A good economy will generate jobs and alleviate poverty. Of course, ethics ..... X X X X Extracts X X X X X X X X Extracts X X X X
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