9911796707
TMI Blog2024 (1) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner is an importer of areca nuts. According to the petitioner, areca nuts were imported from Sri Lanka under Bill of Entry No.6570809 on 24.06.2023. In accordance with the free trade agreement between India and Sri Lanka, it is stated that these goods are exempt from customs duty. For purposes of availing of such exemption, the petitioner states that a certificate of origin is required to be produced and that the petitioner produced such certificate of origin from the Department of Commerce, Sri Lanka. On the alleged ground that the certificate may not be genuine, the petitioner states that onerous conditions were imposed when the goods were provisionally assessed. The present writ petition was filed in the said facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Directorate of Revenue Intelligence (DRI) had noticed that certificates of origin in relation to imports from Sri Lanka were being fabricated. Consequently, it was decided that such certificates of origin would be subject to scrutiny before the relevant goods are cleared for home consumption. 6. Learned counsel further submitted that provisional assessment was undertaken in terms of Section 18 of the Customs Act, 1962 (the Customs Act) and that clause (c) of sub-section (1) thereof enables further enquiry even in cases where the importer has produced all the necessary documents. By referring to Section 28DA of the Customs Act, learned counsel pointed out that sub-sections 4 and 5 thereof also enable verification and release of goods subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. If the certificate is found to be genuine upon such verification, the goods shall be released without insisting on payment of duty. On the other hand, if the certificate is found to be not genuine, it is open to the respondents to take further action in accordance with law. (ii) If the verification is not completed within the above mentioned period of thirty days, the petitioner would be entitled to provisional release of the goods on providing a bond for 100% of the value of goods but without insisting on a bank guarantee. Upon completion of verification, further action will be as indicated in clause (i) above, i.e. based on the outcome of such verification. (iii) The release of the goods shall, in all situations, be subject to app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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