TaxTMI 
TaxTMI 
2015 (10) TMI 831
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.... as well. 2. Writ Petition has been filed challenging Exts.P30 to P32 orders issued by the Deputy Commissioner of Customs (Import), calling upon the petitioners to furnish Bank Guarantee/Cash Deposit for 35% of the differential duty, while making provisional assessment in respect of certain consignments of Sri Lankan Arecanuts imported by the petitioners. 3. The facts involved in the Writ Petition would disclose that the petitioners have imported Sri Lankan origin Arecanuts by claiming the benefit of Notification No. 26/2000 dated 1.3.2000 (ISFTA Agreement). The Arecanuts are normally leviable to duty @ 108%, but if the benefit of Notification No.26/2000 is claimed, the duty is only 4%. In Exts.P30 to P32 orders, the Commissioner of C....
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....son that in a similar case DRI is conducting an investigation regarding the origin of the goods. Therefore, an enquiry is being conducted in respect of the origin of goods and the eligibility of the petitioners to avail the benefit of the notification. It is argued that as far as the petitioners are concerned, they have produced all the necessary documents with full information as per the statutory provisions certified by the Sri Lankan authorities and there cannot be any doubt regarding the origin of goods as such. Further, the Commissioner, in the impugned orders, have not expressed any doubt regarding the origin of the goods; whereas the only reason stated is that enquiry is being conducted, for the reason that earlier, a similar consign....
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....othing but the duty which the Officer estimates over the duty admitted by the party as payable based on his estimation on the value, classification or the rate applicable, which is essentially a matter to be determined by the Officer. Regulation 2 makes it clear that besides remittance of the admitted duty in terms of the claim of the importer/exporter the officer can demand payment of duty up to 20% of the duty provisionally determined by him which is over and above the admitted duty payable in accordance with the claim of the party and assessed by the Officer. After remitting the duty in terms of the claim made by the party (admitted duty) and up to 20% of the provisional duty demanded by the Officer, the Officer is bound to collect secur....
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.... the origin of the goods, the authorities were justified in calling upon the petitioners to give a Bank Guarantee/Cash deposit. It is submitted that the actual duty payable, if it is not of Sri Lankan origin, is 108% and it is only to protect the interest of the revenue that such a direction had been issued. 7. Having regard to the aforementioned submissions, the short question to be considered is whether the impugned orders are legally sutainable. There is no material in the impugned orders to indicate that the Customs have any doubt regarding the origin of goods. The main reason stated is that another consignment was under investigation by DRI in regard to the origin of the goods. Though, it was argued by the learned Standing Counsel a....