2025 (3) TMI 639

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..... missing, the Petitioner shall produce the same and satisfy the said Department with respect to all the other relevant aspects including the actual country of origin and applicability of SAFTA provisions to the impugned consignment. Considering the perishable nature of the goods seized, the Department shall take a decision by the next date of hearing. The Petitioner to appear before the Custom Department on 13th March, 2025.
JUSTICE PRATHIBA M. SINGH AND JUSTICE RAJNEESH KUMAR GUPTA For the Through: Mr. Saurabh Kapoor & Ms. Muskaan Gupta, Advs. For the Respondents Through: Mr. Sanjib Kumar Mohanty, SPC along with Mr. Amit Acharya, GP and Mr. Subesh Kumar Sahu, Mr. Aditya Acharya, Advs. for R-1. Ms. Anushree Narain, Adv. for Customs. .....

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..... al of the impugned order shows that the Customs Authorities have proceeded under the assumption that there is an absence of submission of requisite documents including the complete chain of transit documents. The said paragraphs read as under: "4. On conjoined reading of Rule 12 of Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), notified vide Notification No. 75/2006-Customs (NT) dated 30.06.2006 and Article 17 of Annexure-B of the Notification No. 75/2006 along with Rule 5 of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 dated 21.09.2020 and in the absence of submission of requisite documents by the Importer viz. thorough Bill of Lading/complete ch .....

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..... nces that the Petitioner appears to have been directed by the Respondent/Department to furnish a bank guarantee. 9. However, the Petitioner at this time submits that these documents showing the Country of Origin of the goods were, in fact, available with the Respondent/Department at the time of passing the impugned order requiring Petitioner to present a bank guarantee. 10. Considering the facts and circumstances, this Court is inclined to grant an opportunity to the Petitioner to clarify the actual position before the Respondent/Department. 11. Accordingly, let the present writ petition and the documents annexed therein be submitted by the Petitioner to the Commissioner of Customs (Preventive) NCH, New Delhi and let the said official ex .....

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