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TMI Blog2022 (1) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... 37000 Kilograms of black pepper valued a little over INR 1.86 Crores was released. In this case also the purchase of black pepper was at ₹ 505/- per Kilogram and the consignment was detained on allegations of overvaluation to get over notifications banning import of black pepper valued at less than ₹ 500/- per Kilogram. There is no opinion or view on the adjudication that is under way. The question as to the actual value of the imported consignments is to be adjudicated separately as per Customs Act, 1962 and the instant order has been made perambulating within the perimeter of Section 110A of Customs Act, 1962 - Captioned writ petition is disposed of. - W.P.(MD)No. 21469 of 2021 and W.M.P(MD).No. 18038 of 2021 - - - Dated:- 3-12-2021 - THE HONOURABLE MR. JUSTICE M. SUNDAR For the Petitioner : Mr.Isaac Mohanlal Senior Counsel instructed by Ms.P.Nivithaa Jothi of for M/s.Isaac Chambers (Law Firm) For the Respondent : Mr.R.Aravindan, Senior Standing Counsel for Central Excise and Customs ORDER In the captioned main writ petition the writ petitioner has imported 52000 Kilograms of Black Pepper from Sri Lanka valued a little over INR 2.62 Crores. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Mr.R.Aravindan, learned Senior Standing Counsel for Central Excise and Customs accepts notice on behalf of all the four respondents. 7. Owing to the narrow compass and the acute legal angle on which the captioned matter turns, with the consent of learned counsel on both sides captioned main writ petition was taken up. This is also owing to the emphasis made at the bar that the consignment is perishable and the value of the consignment is degenerating every day and there is a drop in the value of said consignment qua every passing day. 8. Learned Revenue counsel submits that this is a case where the allegation against the writ petitioner is over valuation of said consignment to circumnavigate a notification which prohibits import of black pepper valued at less than ₹ 500/- per Kilogram. Whether there is circumnavigation of notification qua this import is the subject matter of adjudication. Incidentally the import is by a Vessel by water from Sri Lanka. Show cause notice has been issued, adjudication is under way. As already alluded to supra, the office of the first respondent has made it clear that samples have been drawn investigation is under way and the consign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so seek a direction to the respondents to release the goods provisionally in terms of Section 110A of the Customs Act 1962 (in short 'Act') and issue Demurrage-cum-Detention Waiver Certificate for waiver of Demurrage and Container Detention Charges, in respect of the said goods in terms of Section 6(1)(l) of Handling of Cargo in Customs Areas Regulations 2009 read with Regulation 10(1)(l) of Sea Cargo Manifest and Transhipment Regulations, 2018. 3. The petitioner has imported five consignments vide Bill of Entry Nos. 3185706 dated 17.03.2021, 3212240 dated 19.03.2021, 3256382 dated 23.03.2021, 3256389 dated 23.03.2021 and 3308760 dated 26.03.2021. The petitioner sought release of the consignments, both before the DRI as well as the authorities under the Customs Act, being the Commissioner of Customs as well as the Chief Commissioner of Customs. A detailed communication of the DRI dated 26.04.2021 indicates certain concerns that the DRI had entertained in regard to the consignments imported. 4. The crux of the litigation turns upon the valuation of the consignments in question, as Notification No.21/2015-20 dated 25.07.2018 (Notification in question) permits entry of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communication of the DRI dated 15.04.2021, the Deputy Commissioner/R2 on 05.05.2021 communicates to the petitioner that the request for provisional release was rejected by the adjudicating authority. There is some confusion as to who is the adjudicating authority in this case, as in the communications of the Deputy Commissioner of Customs, she merely refers to the rejection of request by the 'adjudicating authority' without specifying who that authority is. Petitioner before me is also unable to clarify this issue. 9. The request of the petitioner before the Chief Commissioner (who is not arrayed as a party before me) has been rejected and conveyed to the petitioner by the Deputy Commissioner under impugned order dated 25.05.2021. The order is cryptic and merely rejects the request stating that the import of the goods was prohibited as per the policy condition. It appears to me that the cart has been put before the horse, as admittedly investigation is presently on-going. 10. The crux of the apprehensions are as follows: 3. Investigation has revealed the following: ● The imports of Black Pepper from Sri Lanka by M/s Global Metro in controlled by Shri Arsha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been furnished that would substantiate the conclusion that the goods have been inflated in value. As far as the balance of the consideration remaining to be paid to the overseas supplier, this is a matter of negotiation between the supplier and the importer and would not concern the statutory authorities in the matter of valuation of the goods. There are also certain statements that appear to have been recorded in the course of the on-going investigation. All in all, the apprehensions expressed are, as of now, just apprehensions, and would have to be supported by tangible material in order to establish a prima facie case against the petitioner. 12. I am given to understand by the learned Senior Standing Counsels for the Customs Department as well as for the DRI that the process of investigation would take some time and cannot be hurried. 13. The commodity in question is agricultural produce. The variety of black pepper imported is stated to be specific to the region of Srilanka, an important ingredient in the making of spices used in Indian cuisine, with a short shelf life. Assuming for the sake of argument that investigation is concluded in favour of the petitioner, if th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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