TaxTMI 
TaxTMI 
2018 (2) TMI 1139
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....ner (AR), for respondent ORDER Per: Anil Choudhary The issue in this appeal is regarding the terms of provisional release of the imported goods being areca nuts. 2. Brief facts are that the importer, M/s. Shiv Ganga Polypet LLP, a partnership firm registered in India, has imported areca nuts claiming the same to be of Sri Lankan origin imported from Sri Lanka under full compliance of the rules....
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....origin on packages and some other language is printed/stamped. On further examination of the printed script, it appeared that it is of Indonesian origin. The case was further investigated by SIIB(I). Export documents from Sri Lanka were called from the shipping line i.e. Sea Express Shipping Pvt. Ltd., who vide letter dated 13.11.2017, submitted all the documents including export documents Schedul....
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....se vide impugned order dated f7, subject to the following conditions:- (i) Submission of Bond of full assessable value of the subject goods; (ii) Furnishing of Bank Guarantee for an amount of Rs. 2,98,04,497/-, and (iii) Provisional release may be allowed only after production of FSSAI approval/NOC, if applicable. 4. Being aggrieved, the appellant is before this Tribunal. Learned counsel for t....
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....f value of the goods. 6. Having considered the rival contentions and taking into the nature of the goods being perishable as well as the interest of Revenue as several importers in the past have subsequently not been traceable after taking release of goods in similar circumstances, we deem it fit and proper to modify the conditions of provisional release as imposed by the impugned order of the Co....