2023 (9) TMI 92

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....023 And W. M. P. Nos. 22447 and 22451 of 2023 - -<br>Customs<br>Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.Hari Radhakrishnan For the Respondents : Ms.Anu Ganesan Junior Panel Counsel ORDER This Writ Petition is disposed of after dispensing with the requirement of filing of counter affidavit based on the submission of the learned counsel for the petitioner and the learne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assistant Director of Commerce, Colombo pursuant to Indo-Sri Lanka Free Trade Agreement (ISFTA). It is submitted that the said Certificate of Origin has not been cancelled. 5. The learned counsel for the petitioner submits that both the imports made prior to and after the imports covered by the subject Bill of Entry have been allowed to be cleared as detailed below:- Table-1 Sl.No. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner cannot be called upon to furnish the Bank Guarantee for Rs. 2,45,40,003.60/-. The learned counsel for the petitioner submits that the petitioner is willing to execute any other security as may be imposed by this Court. 8. The learned Junior Panel Counsel for the respondents would submit that the goods have been only provisionally ordered to be released and it is open for the petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....herefore inclined to direct the respondents to re-assess the Bill of Entry dated 15.06.2023 provisionally in accordance with the procedure prescribed under Section 28DA of the Customs Act, 1962 and the rules made thereunder and thereafter allow clearance of the imported consignment of arecanut. While re-assessing the subject Bill of Entry, the respondents shall also consider the decisions taken in....