2018 (4) TMI 1257

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....ted goods namely areca nuts imported from Sri Lanka. The condition of NOC from PGAs (FSSAI and PQ) is also a must for provisional release. The appellant filed appeal seeking unconditional release of the goods. 2. Shri Taru Chawla, learned counsel appearing on behalf of the appellant, submits that the learned Commissioner, without any basis, seized the goods and put a condition of bank guarantee for 100% of the duty amount. Therefore, the action of seizure of goods and putting condition of 100% of duty amount is in violation of the principles of natural justice. He submits that the department had doubt regarding the Sri Lankan origin of the goods and in this regard, all the documents were submitted. Moreover, after the doubt was raised by....

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....k guarantee of 50% of the duty amount fixed by the Commissioner. Therefore, the unconditional provisional release is contrary to the view taken by the Tribunal in the order dated 12.1.2018. 4. We have carefully considered the submissions made by both the sides. We find that the Customs authority seized the consignment of areca nuts imported from Sri Lanka on the doubt that the consignment is not of Sri Lankan origin. However, the appellant has submitted all the documents such as certificate of origin issued by Ministry of Industry and Commerce, Government of Sri Lanka, under Indo-Sri Lanka Free Trade Agreement certificate issued by Department of Agriculture, Sri Lanka, (Fumigation Certificate). The most important aspect is that after the....

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....in fifteen days of receipt of this order. 6. Appeal is disposed of in the above terms. EH application also stands disposed of. (Pronounced in court on 10.4.2018) ============= Document 1 ජිගේ අංසය எனது இல. My No වාණිජ දෙපාර්තමේන්තුව வர்த்தக திணைக்களம் DEPARTMENT OF COMMERCE “රණ මන්දිරය", වෙෂාල් විදිය, කොළහ 02, ශ්....