2022 (11) TMI 1101

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....se of imported cargo of betel nut product vide Bill of Entry No. 7985049 dated 23.03.2022 weighing 81 Mts and also issue suitable detention-cum-demurrage waiver certificate in terms of Handling of Cargo in Customs Area Regulation, 2009 and Sea Cargo Manifest and Transhipment Regulations, 2018. 2. It is submitted by the learned counsel for the Petitioner that the Petitioner Firm is engaged in the business of import and local sale of food products, fruits, condiments, spices etc. The Petitioner Firm entered into a contract with one M/s.PT.V.J and J internasional Kota Medan, Indonesia for supply of betel nut product popularly known as "supari unflavoured". Pursuant to such contract, the Petitioner made payments to the said supplier. The sup....

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....ts. Further, reliance was placed on the judgment of this Court in the case of Isha Exim vs. A.D.G., Directorate of Revenue Intelligence, Chennai reported in 2018 (13) GSTL 273 (Mad.), wherein, it has held that the seizure of the imported products namely unprocessed betel nuts at the instance of the investigation is not justified having regard to the Advance Ruling obtained by the said assessee. Further, reliance was placed on the judgment of this Court in the case of M/s.Unik Traders, which had been accepted by the Customs Authorities at Chennai Seaport and provisional release granted qua the goods imported in that case which is similar to the present imports were made. It was further submitted that the practice of Major Customs House with ....

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.... as follows: "25.The learned counsel for the appellant/revenue has drawn the attention of this Court to pages 19 to 21 of the typed set of documents, which contain the de-stuffed items of the imported goods and made an attempt to point out that those imported items are without cut either on the bead wire or no two cuts are available. However, this Court is not inclined to go into the said aspect for the reason that it involves factual adjudication and any finding rendered in this regard may affect the Revenue or the respondent/importer. 26.The Hon'ble Apex Court in Atul Automations Pvt. Ltd. case (supra) had dealt with the aspect relating to prohibition/restriction of goods and in paragraph No.9 observed as follows: ....