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TMI Blog2023 (9) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption under N/N. 26/2000-Cus dated 01.03.2000 - import of arecanut - HELD THAT:- There are no records to show that the petitioner was called for to furnish information, which the petitioner has failed to furnish. There is also no suspension of preferential tariff treatment of the imported goods in terms of Section 28DA of the Customs Act, 1962. The Court is therefore inclined to direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignment of arecanut. The petitioner has classified imported consignment of arecanut under heading No.08028090. The petitioner has claimed exemption under Notification No.26/2000-Cus dated 01.03.2000. The Bill of Entry has been provisionally assessed. The petitioner has been called upon to furnish a Bank Guarantee for Rs. 2,45,40,003.60/- and a bond for Rs. 2,33,71,432/-. 3. The specific case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 20/06/23 6500494 3 20/07/23 6684658 6. The learned counsel for the petitioner further submitted that a specific dispensation has been provided under Chapter V-AA of the Customs Act, 1962, which contemplates the procedure regarding claim of preferential rate of duty. It is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased and it is open for the petitioner to provide security that has been specified in the Bills of Entries. 9. It is submitted that no prejudice or harm will be caused to the petitioner if the petitioner furnishes security by way of Bank Guarantee as called for as the petitioner is not entitled to the benefit of Notification No.26/2000-Cus dated 01.03.2000 on the imported consignment of arecanu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l also consider the decisions taken in respect of Bills of Entry dated 20.06.2023 and 02.07.2023 as in Table-1 of this order. 12. This exercise shall be carried out by the respondents within a period of fifteen days from the date of receipt of a copy of this order. 13. This Writ Petition is disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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