2022 (10) TMI 470

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....ar, vide Bill of Entry No. 3281965, dated 24-3-2021 totally valued at USD 36,450.00 and USD 27000.00. 2. It is the case of the petitioner that they had imported consignments from Myanmar during January, 2021. However, a Bill of Entry was filed by the petitioner only on 24-3-2021 in Bill of Entry No. 3281965 due to a commercial dispute between the petitioner and the foreign exporter, Royal Empire King Corporation Limited, Myanmar. 3. It is their specific case that the imported consignment of the goods, namely, Unflavoured Supari (Split Betalnut Product), was classified as CTH 2106 90 30. However, the consignment has not been allowed to be cleared, even though similar consignments imported by others during the same period from....

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....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 goods have been seized under mahazar dated 12-4-2021 and the samples were drawn under Test Memo No. 14/13-4-2021-A2 and 15/13-4-2021-A2, dated 13-4-2021 for the declared cargo Unflavored Supari (cut betel nut product) and Unflavored Supari (split betel nut) respectively to ascertain :- (a)     Verify the description. (b)     Nature of the cargo and composition of the sample. (c)     Specify whether the cargo ....