Country of origin documentation for SAFTA benefit may be re-examined before Customs, with missing transit papers allowed for reconsideration.

The dispute concerned whether imported fresh garlic could receive preferential treatment under SAFTA and be provisionally released without a bank guarantee, where Customs questioned Afghanistan as the country of origin because the port of loading was shown as UAE and the transit chain was incomplete. In view of the missing origin and transit documents, and the perishable nature of the goods, the Delhi HC permitted the importer to place the writ petition and annexures before the Commissioner of Customs for examination. The authority was directed to consider any missing documents and decide the claim expeditiously.

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Issues: Whether the importer should be given an opportunity to place the documents relating to country of origin and the chain of transit documents before the Customs authority for reconsideration of the claim to preferential treatment and provisional release of the goods.

Analysis: The petition concerned release of imported fresh garlic without insisting on a bank guarantee. The dispute turned on whether the available documents sufficiently established Afghanistan as the country of origin for SAFTA benefit, as against the Customs Department's objection that the port of loading was shown as UAE and the transit documentation was incomplete. The impugned order itself proceeded on the basis that requisite documents, including the complete chain of transit documents, had not been produced and contemplated provisional release subject to plant quarantine clearance and security for differential duty. In these circumstances, and considering the perishable nature of the goods, the Court found it appropriate to permit the petitioner to place the writ petition and annexed documents before the Commissioner of Customs for examination and to allow production of any missing document.

Conclusion: The petitioner was to be given an opportunity to clarify the origin documentation before the Customs authority, which was directed to examine the documents and take a decision expeditiously.

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