TaxTMI 
TaxTMI 
2021 (12) TMI 1160
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....mporting and trading in spices. The appellant had placed orders for purchase of Black Pepper of Sri Lankan origin from various exporters in Sri Lanka. Pursuant to the purchase orders, the pepper had been exported from Sri Lanka under the Bills of Lading in 18 number in the quantity notified therein. The consignments reached Tuticorin port in April, 2021 and are in control of the first respondent Customs Department. The appellant also submitted all the required documents for clearance of the said Black Pepper and undertook to pay the statutory duty leviable on the goods imported by them. According to the appellant, import of Black Pepper is not prohibited by any Law for the time being in force. However, despite submitting all the relevant do....
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....r, a writ appeal in W.A(MD)No.1156 of 2021 was filed by the appellant herein, which was also disposed of on 22.06.2021 by allowing the writ appeal and setting aside the interim direction issued by the Writ Court. The appellant was directed to file a proper application for grant of provisional release of the Cargo along with relevant documents before the Commissioner of Customs, Tuticorin, and after affording an opportunity of hearing to the appellant, an order shall be passed by the Commissioner of Customs Tuticorin on the application of provisional release within a period of ten days thereafter. Accordingly, an application was made by the appellant on 02.07.2021 for provisional release of the imported Black Pepper seized by the Directorate....
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....in question are prohibited goods, within the meaning of notification dated 25.07.2018, the needful as per law shall be undertaken by the Customs Department. That apart, the Customs Department shall also make a recommendatory report to the DGFT to initiate action against the petitioner within the meaning of Section 8 of the Foreign Trade (Development and Regulation) Act, 1992. The needful as indicated above to pass orders of making provisional release of the goods concerned shall be undertaken within a period of one week from the date of receipt of a copy of this order. (iii)It is further made clear that, insofar as the claim to be made with regard to the waiver charges, it can be considered separately in accordance with law." 4. Aggrieve....
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....he goods imported was based on the reason that the appellant had admitted the overvaluing of goods so as to overcome the prohibition imposed in respect of the said good as per the Trade notification dated 25.07.2018, wherein Black Pepper is prohibited from import if the import value is less than Rs. 500/- per kg. It is pointedly argued by the learned counsel for the appellant that the investigation by the DRI is still in progress and no charges have been levied as against the appellant herein for any violation or any show cause notice been issued in this regard. Therefore, without the quantification, directing the appellant to furnish bank guarantee would be premature and any delay in quantifying by following the procedure would lead to det....