TaxTMI 
TaxTMI 
2022 (1) TMI 857
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.... brevity) on the ground that it has been over-valued so as to make it importable. The issue is alleged overvaluation of said consignment at Rs. 505/- per Kilogram to get over notifications which prohibit import of black pepper valued at below Rs. 500/- per Kilogram. Show cause notice has been issued and adjudication is under way. 3. Mr.Isaac Mohanlal, learned Senior Counsel appearing on behalf of counsel on record for writ petitioner submits that the fourth respondent has given a certificate dated 08.06.2021 recommending release of the said consignment and more importantly the first respondent vide communication dated 16.06.2021 bearing reference number F.No.DRI/BZU/S-IV/ENQ-13(INT-NIL)/2021 has made it clear that the samples have already been drawn from said consignment, investigation is under way and the seized consignment may not be required for further investigation. This Communication dated 08.06.2021 from the fourth respondent reads as follows: 4. Aforementioned communication from the office of the first respondent dated 16.06.2021 reads as follows: (underlining made by this Court to supply emphasis, for ease of reference and for highlighting) 5. Learned Sen....
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..... 505/- per Kilogram and the consignment was detained on allegations of overvaluation to get over notifications banning import of black pepper valued at less than Rs. 500/- per Kilogram. Show cause notice was issued and adjudication is under way. This by itself douses the first point urged by learned Revenue counsel. 9. The next point urged is regarding security. It is seen from the order made by other Hon'ble Judge that there is a directive to quantify the duty / bond amounts forthwith communicate the same to the writ petitioner and thereafter release the goods within a week on such remittance by the writ petitioner. This is articulated in paragraph 14 of the order made by Hon'ble Single Judge. As far as the demurrage charges are concerned, the question has been left open. This is articulated in paragraph 15 of the earlier order. Therefore, if a similar order (the order which has been complied with by the Customs Department) in a similar case is made in the case on hand that would serve the ends of justice. To be noted, there is no disputation that the case on hand (factual matrix) is not any different qua W.P.No.12454 of 2021. In this view of the matter, I deem it appr....
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....the context of 'permitted to be imported', as the commodities are otherwise subject to duty at the rate of 8%. 5. Being of the view that the value of the consignments was in excess of what was the true value, investigation was undertaken by the DRI. The ongoing investigation takes note of various documents that appear to indicate that the pricing of the commodity was less than that revealed by the petitioner and also that full consideration had not been remitted to the supplier overseas. Moreover, the DRI states that it is in possession of information to the effect that sales of the consignments importer earlier had been undertaken by the petitioner in the open market at a sum less than the import value. 6. On the basis of the aforesaid material stated to have been gathered by the DRI, the apprehension that arose was that the goods had been consciously inflated in value merely to enable their import in terms of the Notification in question. This narration is captured in the communication of DRI dated 26.04.2021 issued to the Deputy Commissioner of Customs, wherein, in conclusion they say that investigation was under progress and that the report would be fo....
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....ceptance. The time limit for making DA payment is 90 days to 120 days as per commercial Invoice. ● The said importer has made payments to the overseas muppliers only to an extent of payment against DP terms as per the Commercial Invoice. However, he has not paid the balance amount to the overseas supplier even after the expiry of time period of 90-120 days. He has accepted all the imported Black Pepper without raising any objection with the overseas suppliers on quality issues, in sum, there is no reason recorded by M/s Global Metro to make the lower payments. ● As per the documents recovered such as Sales Contract, email communication recovered during the search of the premises of M/s Global Metro it is found that the actual unit price of Black Pepper imported by M/s Global Metro from Sri Lanka is between USD 3- USD 4 per Kg L.e. much below the declared unit price of Rs. 500 per Kg and less than the MIP specified in the FTP making the goods prohibited. ● On receipt of such imported black pepper from M/s Global Metro has sold them in the domestic market at a Unit price in the range of Rs. 300- Rs. 425/kg although the unit price of Rs. 50....
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....e interests of the Department are securely protected. The petitioner will remit the entire duty and furnish bond to the satisfaction of the Assessing Authority in regard to interest payable, penalty or charges that may be deemed necessary. 14. The impugned order is set aside. It is made clear that nothing contained in this order will stand in the way of an independent enquiry by the authorities in the on-going investigation. The Deputy Commissioner of Customs/R3 is directed to quantify the duty and bond amounts and communicate the same to the petitioner forthwith and release the goods within a week of such remittance by the petitioner. 15. On the issue of waiver of demurrage charges, the issue is left open to be pursued before the authorities in the light of applicable Rules and Regulations. 16. This Writ Petition is disposed as above. No costs. Connected Miscellaneous Petitions are closed.' 10. As already alluded to supra, paragraphs 14 and 15 are of relevance. There will be a similar order in the captioned main writ petition i.e., on the same line as paragraphs 14 and 15 in W.P.No.12454 of 2021 and therefore, the operative portion of the order in....
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....ried out in respect of the alpve two consignments, due to which the consignments are still in containers and pending for clearance. Hence the importer has requested to issue a letter for enabling them to clear the goods due to the fact that these items are consumable and easily perishable. They have further stated there are possibilities of the item getting spoiled and may not become fit for consumption, and if it happens so, it would be a great loss for them financially. In this regard, it is submitted that these BsE were assessed based on the documentary evidences submitted by the importer which were prima facie found to be legally tenable and as per the requirements of Carotar Rules,2020. No specific mis-declaration could be attributed to the consignments imported by the Importer. M/s Southern Trade Links, Kottayam as per the documents submitted by them. It is felt that the request of the importer for release of the goods may be considered subject to the stipulations/conditions thereon , as may be deemed fit by DRI , Bengaluru Unit. This letter is issued as per the request of the Importer. Yours faithfully. COM....
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....have been seized by DRI, Tuticorin. Scized goods have been handed over to Shri M. Muthukumar, AGM operations of M/s Prompt Terminals Pvt Ltd for safe custody under mahazar dated 25/05/2021. Samples of the said seized goods have C Document 3 31 already been drawn. Further investigation is under process. However, may not required for further investigation 3. In view of the above, action as deemed fit may be taken on the scized request of importer for provisional release since the adjudicating authority is the pro authority to take action on the matter as per the provisions of the Section 110 the Customs Act, 1962 and in view of the guidelines issued by CBIC from tim time. of DESPATCHED........ O.C. No....7.. Date....76-21 Saching Initials of Despatcher Yours faithfully Duptay 16/06/21 (DEEPT I.P Deputy Director Document 4 Birgan was a 1515700:2005 Cft No.50/1-6000140 वितà¥à¤¤ मंतà¥à¤°à¤¾à¤²à¤¯ MINISTRY OF FINANCE राजसà¥à¤µ विà¤à¤¾à¤— DEPARTMENT OF REVENUES fer, • सी....