TaxTMI 
TaxTMI 
2018 (1) TMI 1027
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....abu Manohar, the learned Senior Panel Counsel, accepting notice on behalf of respondents 3 and 4. Since the issue involved in both Writ Petitions and the parties are one and the same, with consent on either side, both the Writ Petitions are taken up for disposal. 2. Writ Petition No.765 of 2018, has been filed, seeking for issuance of a writ of certiorari, to quash the drawal of Mahazar, dated 18.12.2017 and detention of the goods imported, vide Bill of Entry, No.4146612, dated 25.11.2017, as being contrary to the Advance Ruling, dated 31.03.2017. 3. The other Writ Petition, i.e. W.P.No.1114 of 2018 has been filed, seeking to quash the order passed by the second respondent, which is a seizure memorandum, dated 11.01.2018, where, the goods....
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....ikni supari', being processed betelnut products, which do not contain specified ingredients, viz., lime, katha and tobacco but containing other flavouring material/additives are classifiable under Customs Tariff Heading 2106 90 30. Be it noted that, when the Advance Ruling Authority called for remarks from the Commissioner of Customs, Chennai -II, vide letters, dated 13.05.2016 and 29.09.2016, the Commissioner of Customs, sent a reply on 25.10.2016, stating that, the products, viz., the betel nuts imported by the petitioner should ordinarily be covered under CTH 2106 90 30, classified as 'supari'. Therefore, the Commissioner of Customs, stated that, the query raised by the petitioner before the Advance Ruling Authority may be an....
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....nnai - II, before the Advance Ruling Authority. That apart, the Advance Ruling Authority has ruled in favour of the petitioner and the appropriate classification has been held to be CTH 2106 90 30. In such circumstances, it has to be seen as to whether the impugned proceedings are justified or not. 9. The Government of India, Ministry of Finance (Department of Revenue), Authority of Advance Rulings, Customs and Central Excise, has issued a circular, which sets out a scheme of Advance Ruling and the matters incidental and connected therewith. The benefits of obtaining the Advance Ruling has been explained, apart from other things to state that, seeking an Advance Ruling is an inexpensive benefit and the procedure is simple and expeditious. ....
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....he applicant (petitioner in this case) as well as Officers functioning under the respondents. The interpretation sought to be given by the respondents, in the impugned Seizure Memorandum, is clearly contrary to the finding rendered by the Advance Ruling Authority. I find that the respondent has invoked Section 110 (1) of the Customs Act for seizing the goods. Section 110 (1) of the Act deals seizure of goods, documents and things. Sub-Section (1) of Section 110 states that, if the proper Officer has reasons to believe that, any goods are liable to confiscation under the Customs Act, he may seize such goods. 11. Thus, the primordial requirement before an order of seizure is passed is that, the proper Officer has to have reason to believe th....
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....l as the stand by the Commissioner of Customs, in his reply to the Advance Ruing Authority, dated 25.10.2016. Thus, the impugned seizure memorandum and the detention of the cargo by the respondents is wholly unjustified. 14. For the above reasons, the impugned seizure memorandum, dated 11.01.2018 is quashed and the respondents are directed to release the cargo in question, forthwith, on production of a copy of this order, as the petitioner has already paid the duty, vide chellan, dated 09.08.2017. 15. The learned counsel appearing for the petitioner submitted that, since the goods were detained at the instance of the D.R.I., they are entitled for Demurrage and Detention Certificate for waiver of the warehousing and demurrages from the dat....