9911796707
TMI Blog2022 (8) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... an order directing the Commissioner of Customs (Imports) to release the cargo provisionally subject to furnishing of PD bond for full value of the goods and furnishing of bank guarantee at 50% of the differential duty considering Duty Free Tariff Preference Scheme for Least Developed Countries (LDC) benefit. The Writ Petition is disposed of permitting the petitioner to make an application for provisional release under Section 110-A of Customs Act and on filing such application, the same shall be disposed of by the Adjudicating Authority, after hearing the petitioner and simultaneous with a prima facie determination of the classification of the commodity, within a period of two (2) weeks from the date of receipt of the application. - W. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per MT and totally USD 40530/- (CNF) for 27.02 MTs. The petitioner had also filed Bill of Entry No. 7636317, dated 24.02.2022 for clearance of the above goods through Tuticorin Port. They had declared that the above goods are classifiable under 2106 9030. The goods are from Myanmar Origin. 4. The learned counsel for the petitioner further submits that they had submitted all reliable and necessary documents, such as Commercial Invoice, Packing List, Bill of Lading, Certificate of Origin, Combined Declaration and Certificate issued in Myanmar under Duty Free Tariff Preference Scheme by India for Least Developed Countries, Fumigation Certificate and Phytosanitary Certificate issued by the Republic of the Union of Myanmar, Department of Agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 25.05.2022, however, the goods were detained under Section 110 of the Customs Act. According to the learned counsel for the petitioner, the FSSAI report confirmed that the goods imported are fit for human consumption and even thereafter, the further detention of the goods is improper. 8. The learned counsel for the petitioner submits that the Betel Nut would fall under Customs Tariff Heading 2106 and Sub-Heading 21069030. He further submits that in identical situations, the goods have been released in all other major ports and ICDs, namely, Bangalore, Mundra, Nhavaseva and other places. However, the petitioner's goods alone were not released from 24.02.2022, which had caused great loss not only to the petitioner to pay demurrage ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence, this Court permits the petitioner to make an application for provisional release under Section 110-A, on such application, when received, shall be disposed of by the Adjudicating Authority, after hearing the petitioner and simultaneous with a prima facie determination of the classification of the commodity, within a period of two (2) weeks from the date of receipt of the application. The Commissioner of Customs (Imports) is hereby directed to release the cargo covered under Bill of Entry No.7102157, dated 17.01.2022, provisionally subject to furnishing of PD bond for full value of the goods and furnishing of bank guarantee at 50% of the differential duty considering, Duty Free Tariff Preference Scheme for Least Developed Countries ..... X X X X Extracts X X X X X X X X Extracts X X X X
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