TaxTMI 
TaxTMI 
2022 (10) TMI 470
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.... The petitioner has filed this writ petition for a Mandamus to direct the respondents to release the goods viz., 540 Bags viz., 27 MTS of Unflavoured Supari (Cut Betelnut Product) and 540 Bags viz., 27 MTS of Unflavoured Supari (Split Betelnut Product) of Myanmar Origin Unflavoured Supari imported from Myanmar, vide Bill of Entry No. 3281965, dated 24-3-2021 totally valued at USD 36,450.00 and USD....
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....O-O/o CC-CUS-PREV-Zone-TRICHY and the communication of the Additional Commissioner, Trichy dated 19-5-2021. 4. It is further submitted that the respondents, Assessing Officers cannot take a divergent view regarding the classification of same product and there is absolutely no justification in not completing the assessment of the subject Bill of Entry. It is submitted that as per the communic....
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.... different CTH 0802 80 20 and is prohibited under Notification No. 25/2015-20, dated 25-7-2018 issued by the Government of India, Ministry of Commerce and Industry, Department of Commerce, New Delhi. It is submitted that only if the CIF value is Rs. 251/- or more per kilogram, import is freely permissible. 6. The Learned Standing Counsel for the respondents further submits that the imported ....
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....d it is other then processed. 8. I have considered the arguments advanced by the Learned Counsel for the petitioner and the Learned Senior Standing Counsel for the respondents. 9. The import was made as early as in the month of January, 2021. The Bill of Entry for clearance was filed belatedly on 24-3-2021. Though almost a year has lapsed, till date no decision has been taken as to whe....