2019 (9) TMI 248

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....ment, who are arrayed as Respondents 1 & 2 before the Writ Court. The Writ Petition was filed by the Respondent herein for issuing a direction to the Respondents therein to assess the Bill of Entry and allow the release of the goods viz. 280 bags (i.e.) 14,000 kgs of "Black Pepper - Matured Berries" imported vide Bill of Entry No.9003969, dated 26.11.2018. 2. The Writ Court disposed the writ petition on 01.02.2019 by holding that the import involved in the case has to be considered as free and consequently, the Respondent should assess the Bill of Entry and allow the release of the goods in question, after following the usual formalities. 3. The case of the Writ Petitioner before the Writ Court is that he is an importer of spices and ot....

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....ate of filing the Bill of Entry, the CIF was only Rs. 499.70/- and therefore, the Petitioner is not entitled to the benefit provided under the notification No.53/2015-2020 dated 21.03.2018. On the other hand, the learned counsel for the Respondent/ Writ Petitioner after inviting our attention to the invoice dated 17.11.2018 as well as the notification No.90/2018- Customs (N.T.) dated 01.11.2018, contended that the relevant date for considering the CIF value is the date of the invoice and not the date of filing the Bill of Entry. Therefore, he submitted that the appellants, on an erroneous view has refused to grant the benefit of the above said notification No.53/2015-2020 dated 21.03.2018. 6. We heard both sides and perused the materials ....