2021 (2) TMI 923

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....oner is seeking quashing of the Seizure Memo dated 12.01.2021 (Annexure P-3) on the ground that it has been issued/passed against the provisions of Customs Act, 1962. Learned counsel for the petitioner contends that the petitioner is importer and dealer dealing in the import and trading of "Food Items" and had imported various consignments of Imported "Masalas" of various kinds from foreign suppl....

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....01.2021 was issued for clearance of the goods. Since the Bill of Entry was filed under Second Check System, the petitioner paid customs duty amounting to Rs. 18,08,554/- through the online EDI portal and the goods were subject to examination by the Officers of Customs. During the course of examination, it was opined by the Officers of Customs that the goods were mis declared in terms of classific....