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2018 (1) TMI 1740

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..... ate, which is sought to be relied on by the respondent/Department to state that the port of shipment is a country falling within the European Union, is the certificate dated 07.09.2017. However, even in the said certificate, the country of origin is Bosnia and Herzegovina. Thus, it is clear that the petitioner has made out a prima facie case for grant of order for provisional release of the cargo .....

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..... for the respondents and carefully perused the materials placed on record including the para wise remarks furnished to the learned Senior Panel Counsel by the Assistant Commissioner of Customs (Legal-Sea) vide communication dated 26.12.2017 along with the Annexures. 2. The petitioner is a trader in Soda Ash and has been a regular importer of the said product from Bosnia. In respect of the current c .....

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..... s issued from Romania, which is in the European Union and therefore, ADD is leviable and it is stated that the ADD for the live consignment is Rs. 2,10,501/-. Further, it is stated that there is a proposal to reopen the earlier transaction of levy of ADD. 5. The petitioner is before this Court seeking for release of the cargo provisionally without levy of ADD. To examine as to whether the petition .....

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..... e, as the respondents are yet to issue show cause notice and take up the case for adjudication. 7. Accordingly, this writ petition is disposed of by directing the respondent/Department to release the cargo, which is covered under the Bill of Entry No. 3368891 dated 26.09.2017, subject to the condition that the petitioner furnishes a bond for the full value and furnishes a bank guarantee to the tun .....

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