TaxTMI 
TaxTMI 
2022 (7) TMI 883
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....s were supplied by M/s.Kwan Global Company Limited, Myanmar. The petitioner had filed Bill of Entry No.7101263, dated 16.01.2022, for clearance of the above said goods through Tuticorin Port. They declared that the above goods are classifiable under 2106 9030. The goods are from Myanmar Origin. 3. The petitioner submitted all the necessary documents such as Commercial Invoice, Packing List, Bill of Lading, Certificate of Origin issued by the Republic of the Union of Myanmar, Fumigation Certificate and Phytosanitary Certificate issued by the Republic of the Union of Myanmar, Department of Agriculture, to the Customs. 4. The learned counsel for the petitioner submitted that the petitioner has filed Bill of Entry for Home Consumption and sought for clearance of the goods. They also claim the release of the goods under CTH 2106 9030 at Basic Duty at 50% + 10% of Social Welfare Surcharge and on payment of IGST at 18% on merit rate of duty. They had also enclosed the Insurance Certificate and Certificate of Origin issued by the Republic of Union of Myanmar, Federation of Chambers of Commerce and Industry (UMFCCI), confirming that the goods are of Myanmar origin. 5. The learned c....
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....counsel for the petitioner further submitted that the issue had started due to the letter issued by the DRI, dated 27.01.2022, wherein, eight of the traders who had imported Betel Nuts awaiting clearance through Chennai Port were given a direction as follows: "2. In this regard, the said import consignments have been kept on hold/detained for further examination keeping in view of the import policy provisions with respect to import of betel nuts/areca nuts: (i) The import of Areca Nuts over and above CIF Rs.251 per Kg is free and import below CIF Rs.251 per Kg is prohibited in terms of DGFT Notification No.20/2015-2020 dt. 25.07.2018. (ii) Supplementary note 4 to Chapter 21 of the Customs Tariff Act, 1975 states as under: "Betel Nut product known as supari means any preparations containing betel nuts, but not containing any one or more of the following ingredients, namely: lime, katha and tobacco whether or not containing any other ingredients, such as cardamom, copra or menthol" In view of the above, it is clear that only the "Preparations of Betel Nuts" fall under Chapter 21 and not the whole nut. (iii) Chapter Note 3 to Chapt....
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....n order to comply the Hon'ble High Court of Madras direction. However, in the present circumstances where the FSSAI, Mumbai test report is in contradiction to the CRCL Lab and the request made by the appellant in view of grounds of appeal cited above I find it is necessary to re-test the impugned goods in the jurisdictional FSSAI. Therefore, I remand the case to the adjudicating authority for retesting of the impugned goods in the jurisdictional FSSAI lab. Since, the principles of natural justice has not been followed, the adjudicating authority may re-examine the matter afresh and pass appropriate orders as deemed fit. As the cargo is perishable in nature and since the cargo is already provisionally assessed under Sec 18 of Customs Act, 1962 by the proper officer the cargo may be released immediately subject to the outcome of FSSAI report. To protect the interest of revenue, the adjudicating authority is directed to decide the case within 60 days after following the principles of natural justice. Ordered accordingly." 13. Thereafter, the Commissioner of Customs had passed an order releasing the detained goods and had given permission to clear the goods subject to f....
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....xercise by that authority. He further placed reliance in the case of S.T. Enterprises Vs. Commissioner of Customs (Chennai) [2021 (378) E.L.T. 514], affirmed by the Hon'ble Supreme Court [2021 (378) E.L.T. A142] with regard to "betel nuts whole" merits classification under Chapter 8 specifically under Chapter 0802 80 10 as classified by the department and on Crane Betel Nut Powder Works Vs. CCE, Tirupati, [2007 (210) E.L.T. 171], for the proposition, crushing betel nuts into smaller pieces and sweetening the same with essential/non-essential oils, menthols, sweetening agents, etc., did not result in manufacture of a new and distinct product. 17. He has also stated his objections in the counter-affidavit as follows: "22. With reference to Para 18h, 18j, 18k, 18l and 18v of the petition, the following are submitted: a. During examination of the goods, it was found that the labels found on the bags had the particulars such as packing date and best before date and best before date was 19.11.2023, which indicated that the seized goods had a residuary life time of more than one and a half years as on date. Moreover, as the goods have already been destuffed from t....
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....goods under Section 110A of the Customs Act 1962. The said relevant para of the said Circular No.35/2017 is reproduced below: " The following guidelines are being issued for guidance of the adjudicating authorities in order to ensure uniformity and to streamline the divergent procedures being followed for grant of provisional release of imported goods which are seized under Section 110 of the Customs Act, 1962. Section 110A of the Customs Act, 1962 states that "Any goods, documents or things seized under Section 110, may, pending the order of the adjudicating authority, be released to the owner on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require. 2. While provisional release of seized imported goods under Section 110A of the Customs Act, 1962 may normally be considered by the competent adjudicating authority upon a request made by the owner of the seized goods, provisional release shall not be allowed in the following cases - i. Goods prohibited under the Customs Act, 1962 or any other Act for the time being in force; ii. Goods that do not fulfil the statutory compliance require....