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TMI Blog2022 (11) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... of the aforesaid notification comprehensively, has issued a show cause notice No.88/2022, dated 05.08.2022 to the appellants / respondents 1 and 2. The appellants/ respondents 1 and 2 are directed to consider the applications of the first respondent / writ petitioner in all the cases for provisional release under Section 110-A of the Customs Act and the same shall be disposed of by the Adjudicating Authority on merits and in accordance with law, within a period of one (1) week from the date of receipt of a copy of this judgment. Appeal disposed off. - W.A(MD) Nos.935 to 941 of 2022 And C.M.P(MD) Nos.7747, 7749 to 7756, 8835 to 8837, 8939, 8943 to 8946 of 2022 - - - Dated:- 7-11-2022 - Honourable Mr.Justice R.Mahadevan And Honourab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f heading (CTH) 21069030 and country of origin declared as 'Myanmar' with a CIF value of Rs.114/Kg (approximate). However, the intelligence gathered by the Directorate of Revenue Intelligence (DRI) indicated that the importers had misdeclared the description of the imported goods and misclassified the same in the import documents under CTH 21069030, when the actual imported goods were whole/split Areca nuts, classifiable under CTH 080280, which is a prohibited item for import under DGFT Notification No.20/2015-2020 dated 25.07.2018, if CIF value is below Rs.251/- per Kg. Therefore, the petitioners' consignments had been destuffed from the containers and moved to Public Bonded Warehouses by the petitioners under Section 49 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Division Bench of this Court in W.A(MD) Nos.863 of 2020 and batch cases, [Union of India v. M/s.Black Gold Technologies] , wherein, this Court after taking into consideration the judgment of the Hon'ble Supreme Court reported in 2019 (365) E.L.T. 465 (S.C.) [Commissioner of Customs v. Atul Authomations Pvt. Ltd.] has held as follows:- 25.The learned counsel for the appellant/revenue has drawn the attention of this Court to pages 19 to 21 of the typed set of documents, which contain the de-stuffed items of the imported goods and made an attempt to point out that those imported items are without cut either on the bead wire or no two cuts are available. However, this Court is not inclined to go into the said aspect for the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. There will exist a fundamental distinction between what is prohibited and what is restricted. We therefore find no error with the conclusion of the Tribunal affirmed by the High Court that the Respondent was entitled to redemption of the consignment on payment of the market price at the reassessed value by the customs authorities with fine Under Section 112(a) of the Customs Act, 1962. 5. Referring to the Notification No.20/2015-2020, dated 25.07.2018, at page 35 of the typed set of papers (Vol 1) filed by the first respondent/writ petitioner, the learned counsel for the first respondent / writ petitioner in all the cases further submitted that since the aforesaid notification states that the import of arecanut over and above CIF R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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. Hence, the learned counsel for the first respondent / writ petitioner submitted that the Writ Court has rightly allowed the writ petitions and directed for release of the goods following the plethora of judgments in this regard. 6. We have heard the submissions made by the learned counsel for the appellants / respondents 1 and 2 and the learned counsel for the first respondent / writ petitioner and perused the materials available on record. 7. On a perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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