Custom
TRT-2025-
Madras High Court
Date:-07-11-22
In:-
Issue Favourable to Tax Payer ?:-
Order Date: 7 November 2022
Key Pointers:
- The Respondent/Petitioner, M/s Sri Shunmuga Trader, is engaged with the business of importing betel nuts.
- Intelligence gathered by the Directorate of Revenue Intelligence (DRI) indicated that the importers had misdeclared the description of the imported goods and misclassified the same in the import documents under CTH 21069030, when the actual imported goods were whole/split Areca nuts, classifiable under CTH 080280, which is a prohibited item
- The writ petitions were filed by the first respondent / writ petitioner for issuance of a Writ of Mandamus, directing the appellants herein to release the 338 bags (27.04 MTs) of Betel Nut product known as Supari (unflavoured supari) of Myanmar Origin imported vide Bill of Entry dated 18.02.2022, classifiable under CTH 21069030 which was assessed and totally valued at USD 40560/- (CNF) for 27.04 MTs and further to direct the appellants herein to issue Waiver Certificate for Detention and Demurrage charges under Regulation of Handling of Cargo in Customs Area Regulations, 2009.
- The court observed that notification No.20/2015-2020, dated 25.07.2018, states that the import of arecanut over and above CIF Rs.251/- per kilogram is free and import below CIF Rs.251/- is prohibited, this Court, after taking note of the aforesaid notification, directed the adjudicating authority to dispose of the applications of the petitioners for provisional release of commodities under Section 110A of the Customs Act.
- The Hon’ble High Court on a perusal of the Notification dated 25.07.2018, observed that if the declared import value is less than Rs. 251/- per kilogram, the import of Arecanut is prohibited and thus, the Adjudicating Authority after taking note of the aforesaid notification comprehensively, has issued a show cause notice No.88/2022, dated 05.08.2022 to the appellants / respondents.
- The appellant/ respondent were directed to consider the applications of the first respondent / writ petitioner in all these cases for provisional release under Section 110-A of the Customs Act and the same shall be disposed of by the Adjudicating Authority on merits and in accordance with law.
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