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2022 (7) TMI 707

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..... JUSTICE ANITA SUMANTH For the Petitioner : Mr. A.K. Jayaraj For the Respondent : Mrs. M. Sheela Senior Standing Counsel ORDER Mrs. M. Sheela, learned Senior Standing Counsel accepts notice for the respondents. Both learned counsel would submit that the issue that arises in these matters has been considered by this Court on 13.06.2022 in a batch of Writ Petitions in W.P.Nos.11942 of 2022 etc. batch. 2. The petitioner seeks a mandamus directing the respondents to release the goods viz., 1014 Bags, viz., 81.12 Mts., (in W.P.No.16263 of 2022) and 1690 Bags, viz., 135.2 MTs., (W.P.No.16266 of 2022) of Betel Nut Product known as Supari (Unflavoured Supari) of Myanmar Origin Unflavoured Supari imported from the Republic of th .....

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..... ey wish to update their representations in view of events that have transpired in the recent past. This includes reference to an order of the Principal Commissioner, ordering provisional release under Section 110A, in circumstances that the petitioners state are identical to theirs. A copy of such order dated 07.05.2022 has been placed at page-23 of Additional set of documents dated 09.06.2022, filed in WP.No.12473 of 2022. 18. In the case of Unik Traders, an order-in-original had come to be passed on 28.01.2022 adverse to the petitioners classifying their consignments under Chapter-8. This order had come to be reversed by the Appellate Authority on 03.03.2022, wherein at paragraph-7, the Officer states as follows: '7. From the ab .....

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..... d by the adjudicating authority after hearing the petitioners and simultaneous with a prima facie determination of the classification of the commodity in each case, within a period of two (2) weeks from date of receipt of the applications. 20. In directing a prima facie classification as above, this Court has taken note of the spirit and intention of Circular No.22/2004-Cus. dated 03.03.2004 that reads as follows: 'Circular No.22/2004-Cus., dated 3.3.2004 F.No.450/115/2003-Cus.IV Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject: Delay in release of consignments due to classification disputes, seizure and provisional release thereof Regardin .....

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