TaxTMI 
TaxTMI 
TaxTMI 
2019 (2) TMI 268
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....for a direction to release the subject matter consignment covered under the Bill of Entry referred to therein. 2. W.P.No.540 of 2019 is filed challenging the conditional order dated 01.01.2019 for provisional release of the subject matter consignment. 3. As it is seen that a decision to be made in W.P.No.540/2019 will cover the relief sought for in the other two writ petitions, W.P.No.540/2019 is taken up first for disposal. 4. The following are the short facts and circumstances warranted the petitioner to file the above Writ Petition. The petitioner is in the trade of import and local sales of spices, condiments in the nature of Black Pepper, cassia, Star Aniseeds etc. and Arecanuts (Betelnuts). They were issued with Import and Export C....
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.... down under 2.9.15(1) of the Food Safety & Standards (Food Products Standards and Food Additives) Regulations, 2011. In respect of 8 Bills of Entry, where No Objection Certificate was not issued, the petitioners are bound to re-export the same on adjudication by the office of the respondent. As no action was forthcoming in releasing the goods covered by other Bills of Entry to which No Objection Certificate was issued, and since the Directorate of Revenue Intelligence had taken up investigation into the subject import of Black Pepper and Arecanuts of Sri Lankan Origin and when the Senior Intelligence Officer, vide Seizure Memorandum dated 01.12.2018 had seized those goods, the petitioner challenged the said seizure memorandum before this Co....
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....ing the course of investigation, the DRI has mustered huge documents from several persons/ entities involved in the transportation of the impugned goods which indicate that the goods declared to be wholly produced in Sri Lanka by the importer is not correct and on the other hand, the goods were transshipped through Sri Lankan territory. During the course of investigation, it is found that the Certificates have been obtained from the competent authority at Sri Lanka by suppressing vital information that the goods other than Sri Lankan Origin were being merely transshipped through the territory of Sri Lanka, which tantamount to fraudulent procurements of Certificates of Origin. Circular No.35/2017 is only guideline issued by the Board to be f....
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....a with Certificates issued by the competent authority. 7. On the other hand, Mr.V.Sundareswaran, learned Standing Counsel appearing for the respondent, after producing the relevant files before this Court and taking the attention of this Court to various documents, contended that the very Certificate of Origin said to have been issued by the Sri Lankan Government is doubted by the respondent and therefore, it has to be investigated further as to whether the said Certificate was issued after considering material facts and circumstances available before such authority, who issued the said Certificate. Therefore, learned counsel contended that interest of the Revenue has to be safeguarded for the provisional release of goods and thus, the con....
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....ions imposed as such can be sustained or it can be modified, so as to protect the interest of both the parties, without prejudice to further investigation of the matter and the interest of both parties. 12. There is no dispute to the fact that if the goods were originated from Sri Lankan country, there will not be any difficulty for the revenue to release those goods without imposing the conditions as stipulated in the impugned order, however by collecting the required duty. But the dispute is regarding the country of origin. 13. Learned senior counsel for the petitioner heavily relied on the communication dated 06.12.2018 issued by the Sri Lankan Customs to the Directorate of Revenue Intelligence, Chennai, wherein it is stated that on in....
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..... When a specific question is put to the learned counsel appearing for the respondent as to whether any further communication is received from the Sri Lankan Authority after the above said communication dated 06.12.2018, he submitted that though no further communication is received so far, the investigating authority has sent further communications to the Sri Lankan Authority to find out as to under what circumstances such communication was issued. Therefore, under the above facts and circumstances, it is evident that as on today, the said communication dated 06.12.2018, seems to be the latest communication issued by the Sri Lanka Customs Authority, prima facie, supports the case of the petitioner. Under such circumstances, this Court is of....