2015 (4) TMI 989

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....Thomas Mathew Nellimoottil, SC ORDER The petitioners in both these writ petitions are persons, who have imported consignments of betel nuts and presented the same for clearance through customs, by filing the necessary bills of entry. In the bills of entry filed by the petitioners, they claimed the benefit of concessional rate of duty, as applicable to imports from Srilanka under the Indo-Srilan....

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....e entitled to the benefit of the concessional rate of duty. It is pointed out by the learned standing counsel for the respondents that, there is an enquiry currently under way in connection with certain other imports of betel nuts, and hence, pending finalisation of the said proceedings, the petitioner should also be permitted to clear the imported goods only on furnishing a portion of the differe....

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....rcumstances of the case and also the submissions made across the Bar, I find that in the instant cases, the respondent authorities have not, in the impugned communications, referred to any instances of defaults or irregularities in the imports effected by the petitioners. The sole reason, on the basis of which a provisional assessment is contemplated, is the fact that there are investigations curr....

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...., that needs to be protected while permitting clearance of imported consignments of arecanut. Thus, on an overall consideration of the matter, I am of the view that, in the instant cases, the petitioners can be permitted a provisional clearance of the goods imported by them, subject to their furnishing a Bank Guarantee for 20% of the differential duty, that is demanded by the respondent authoritie....