2015 (4) TMI 989

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent : Sri John Varghese, SC, Sri 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 impo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the goods were of Srilankan origin, and were 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts. 6. On a consideration of the facts and circumstances 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 contemplate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nse, therefore, there is an interest of the revenue, 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 ....