2022 (6) TMI 1230

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....Petitioner. Mr. Pradeep Jetley, Senior Advocate a/w Ms. Maya Majumdar for Respondent Nos. 1 to 3. Ms. Sukanya Bhaumik for Respondent No.4. P.C. : 1. Prayer clause (a) and (b) of the petition reads as under: (a) to issue a Writ of Certiorari calling for records of the final assessment on 11.05.2020 of the Bills of Entry No.33269304 dated 16.09.2017, 3484248 dated 04.10.2017 and....

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....and duty assessed with the benefit of Country of Origin under Notification dated 1st March 2000 issued by the Directorate of Revenue Intelligence (DRI) following Alert Circular dated 29th December 2015. The circular contained instructions to release Arecanuts imported from Srilanka provisionally against a bank guarantee equivalent to differential duty obtained for securing revenue. The circular al....

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....he Areca nut samples supplied are of poor quality and as much as 20% of nuts are infested with moulds and does not comply with BIS standards for Areca nut. They are neither fit for chewing nor consumption by humans". 6. In the affidavit in reply filed by one Mr. Shantanu, Deputy Commissioner of Customs affirmed on 25th February 2021, in paragraph no.11 and 12, it is avered that Areca nut goods ....