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TMI Blog2025 (3) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... issue provisional release orders within three days of deposit. The final assessment was to be expedited following the receipt of the petitioners' replies and evidence.
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule of the Customs Tariff Act, 1975 in view of the decision of Hon'ble Madras High Court in case of Commissioner of Customs, Chennai v. Shahnaz Commodities International Private Limited reported in 2023 (386) ELT 214. 7. It was further submitted that after filing the Bill of Entry for import of Roasted Areca Nuts Split classifying it under Chapter Heading No. 2008 19 20 on 07.10.2024, the respondent authority did not permit the clearance and sent the samples to Central Revenue Control Laboratory (CRCL), New Delhi for examination. 8. It was submitted that CRCL by report dated 21.11.2024 examined the samples and issued the Test Report stating that based on the parameters and appearance, the sample has the characteristics of Areca Nuts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has preferred Special Civil Application No. 1254 of 2025. 13. Insofar as Special Civil Application No. 3351 of 2025 is concerned, the petitioner has prayed for a direction to assess the Bill of Entry No. 126006 dated 27.12.2024 wherein in similar facts, the Bill of Entry filed by the petitioner is not cleared by the respondents on the same ground. 14. It was pointed out by learned advocate Mr. Modh that during the pendency of these petitions, the respondents by letter dated 13.02.2025 considered the request of the petitioners for provisional release of the goods in question and asked the petitioners to submit provisional bond and Bank Guarantee of 25% of the differential duty for provisional release. 15. Learned advocate Mr. Modh theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- being 15% of 30% of Basic Customs Duty and 10% of SWS on BCD on the declared value of imported goods. 19. It was further submitted that the petitioners shall also submit provisional bond for the entire value of the imported goods subject to the final assessment to be made by the respondents. 20. It was also prayed that the respondents may be directed to clear the imported goods in future on similar condition on provisional basis. 21. Considering the submissions made by learned advocates for the respective parties and without entering into the merits of the matter, these petitions are disposed of by issuing the following directions in the interest of justice: i) The petitioner of Special Civil Application No. 1254 of 2025 shall de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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