TaxTMI 
TaxTMI 
2019 (2) TMI 464
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....The consignments had landed in India on 05.11.2018. The writ petitioner filed the Bills of Entry on the same date. Admittedly, the first check was ordered on 07.11.2018 and carried out on 08.11.2018. The results of the first check indicated that the goods are as declared in the bills of entry. 2.The specific allegation of the writ petitioner is that the respondents wanted the writ petitioner to get the goods released after being provisionally assessed. The writ petitioner was not willing to avail the said offer. According to him, the aforesaid imported cargo is exempted from levy of customs duty as per the provisions of the Indo-Sri Lanka Free Trade Agreement (ISFTA). He therefore filed these writ petitions for directing the respondents ....
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....s are crosschecking with their counterparts in Srilanka. Both these authorities are yet to hear from their Srilankan counterparts. The respondents have not yet received any response from the Director (International Customs Division), CBEC or the Additional Director, DRI, Chennai as to the genuineness of the documents in question and that is why the respondents are not in a position to release the cargo. 6.This Court by order dated 25.01.2019 had directed the first respondent to file an affidavit setting out the timeline of the events. Pursuant to the said direction, the first respondent has filed an affidavit dated 28.01.2019 in which the timeline has been set out. Paragraph No.12 of the said affidavit reads as under : Sl. No. ....
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....ond and furnishing of 100% Bank Guarantee as per Circular No.38/2016-Customs dated 22.08.2016 11. 20.12.2018 / Tuesday Relevant import documents sent to Additional Director, DRI Chennai as requested over phone. 12. 24.12.2018 / Monday The importer permitted to bond the imported goods under Sec.49 of the Customs Act, 1962. 7.This Court considered the rival contentions. Two things are not in dispute. The cargo arrived on 05.11.2018. The petitioner filed the bill of entries on the same date. The first check examination conducted by the respondents did not reveal anything amiss. In fact, the letter dated 20.12.2018 sent to the Additional Director, DRI, Chennai reads as follows : "In all these cases first check appr....
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.... seal when compared with specimens on record; b.In case of a doubt on the accuracy of information regarding origin, ie., where a doubt arises on whether the product qualifies as an originating good under the relevant Rules or Origin. In other words, there are cases where there is a reasonable belief that a product is not grown or not produced/manufactured in a particular country or required value addition/change in CTH/PSR, etc. as the case may be, has not been achieved for the goods to qualify as originating. c.Verification could also be undertaken on random basis as a measure of due diligence; For this purpose, factors such as the quantum of duty being foregone, the nature of goods vis-a-vis the country of origin, commod....
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....D) CBEC, New Delhi only on 28.11.2018. Till date, the Director (ICD) CBEC, New Delhi has not responded. 11.The imported goods are agricultural commodities. They are perishable and vulnerable to speedy decay. In such cases, the authorities must expedite the clearance and if they propose to conduct a verification exercise, it must be fast tracked. The burden lies entirely on the authorities. When they entertain a doubt regarding the genuineness of the documents submitted by the assessee, it is for them to get it cleared as expeditiously as possible. The assessee cannot be put to prejudice on account of the department's delay. We are living a closely inter-connected world. The respondents must use their good offices with their Sri....
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....ant to be accused of having colluded with the importers and that is why they want to play safe in each case. But then, I would call such officers as timid. 13.I am certain that an officer acting in good faith will never be hauled up by his superiors. The DRI ought to clarify that their circular should be read in the light of the subsequent Instruction No.31 of 2016-Customs dated 12.09.2016 issued by the Government of India. 14.More than 84 days have elapsed between the date when the consignment landed in India and today. Even today, the stand of the respondents is that they are yet to hear from their Srilankan counterparts. In this case, there is absolutely no material to show that the documents submitted by the petitioners are not ge....