Customs Court Orders Review of Petitioner's Submissions for Speaking Order

The Court directed the Additional Commissioner of Customs to review the representations and reminders submitted by the petitioner and pass a speaking order within one week, providing an opportunity for the petitioner to be heard.

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Issues: Petition seeking quashing of Seizure Memo dated 12.01.2021 issued against provisions of Customs Act, 1962.

Analysis:
The petitioner, engaged in importing and trading food items, especially masalas, imported goods falling under chapter heading 09109100 of Custom Tariff Act, 1975. The goods attracted Customs Duty at approximately 30% and IGST at 10%. The petitioner, a certified importer, submitted necessary documents for opening the Bill of Entry under Section 46 of the Customs Act, 1962, which was granted on 07.01.2021. The Bill of Entry was filed under the Second Check System, and customs duty amounting to Rs. 18,08,554/- was paid. However, during examination, customs officers opined that the goods were misclassified under CTH 09109100 instead of Customs Tariff Heading 21039040, leading to a shortfall of Customs Duty of Rs. 4,09,516.79/-, resulting in the seizure of goods.

The petitioner cited circulars and procedures prescribed for goods clearance, as directed by the Court in a previous case. Despite submitting detailed representations and reminders, no action was taken by the authorities. The Court disposed of the petition by directing the Additional Commissioner of Customs to review the representations and reminders dated 25.01.2021 and 01.02.2021, and pass a speaking order after providing an opportunity of hearing to the petitioner within one week from the receipt of the order's certified copy.

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