9911796707
TMI Blog2022 (8) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... ith law within a time frame that had been fixed. Simultaneous therewith, it is also directed that the respondents would engage in determination of the adjudication of the commodity in order that the nature of the consignment/goods imported would be determined to facilitate a decision being taken in the context of provisional release. The same order is passed in the present case as well. In fine, a direction is issued to R4 to dispose the application of the petitioner dated 25.06.2022 seeking provisional release for the purpose of reexport, after hearing the petitioner and simultaneous therewith, R4 shall also engage, with the assessees and the officials of the Directorate of Revenue Intelligence in the determination of classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the representation filed by the petitioner before Deputy Commissioner of Customs/R4 dated 25.06.2022 is for provisional release under Section 110A of the Customs Act, 1962 for reexport thereafter. 4. I have, in my order dated 13.06.2022 directed the petitioners therein to file applications seeking provisional release under Section 110A, if they were so inclined and directed the respondent to consider and dispose the applications in accordance with law within a time frame that had been fixed. Simultaneous therewith, I had also directed that the respondents would engage in determination of the adjudication of the commodity in order that the nature of the consignment/goods imported would be determined to facilitate a decision being ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .GlowMart Inc. 26.03.2022 5. The prayers of the petitioners are either for quash of the seizure memoranda issued by the 4 th respondent and release of the perishable imported consignment of unflavoured supari (Betel Nut Product) or for a mandamus directing the respondents herein to assess and release the goods in question. 6. The Customs Tariff classifies Areca nuts under 0802/Chapter-8 Entry 0802 80 as follows: '0802 80 - Areca nuts : 0802 80 10 - Whole kg 100% 90% 0802 80 20 - Split kg 100% 90% 0802 80 30 - Ground kg 100% 90% 0802 80 90 - Other kg 100% 90% The stand of the revenue is that all the consignments imported would fall within the above classification. 7. Per contra, the stand of the petitioners is that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is nothing to indicate that this is indeed the product that has been seized, I have called for, and have been furnished the records of proceedings in No.DRI/CZU/VIII/4B/ENQ-1/INT-09/2022 (relating to the petitioner in W.P.No.8604 of 2022) and record the deliberations in this regard as well for compilation of this order. 12. One of the photographs of the seized consignment is extracted below: 13. Upon a comparison of the language of Chapter-8 and Chapter- 21, I note that Chapter-21 is a chapter dealing with residuary food products and includes Supari. In my understanding, supari , refers to coarsely cut pieces of areca nut that are edible/ingestible. The product featured in the picture extracted above, comprises split are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of perishable goods such as the commodity in question. The consignments are in the Customs Station since February 2022 and have been exposed to inclement weather and the vagaries of nature. 18. Though some of the petitioners have already made applications for provisional release under Section 110A of the Act, they 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the above order, that order dated 07.05.2022 has come to be passed releasing the consignments of the goods in question, in that case. Thus, in light of the discussion as above, all petitioners are permitted to make applications for provisional release under Section 110A and such applications as/if and when received shall be disposed 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. 21. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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