AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (9) TMI 585
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....ssued by the Directorate General of Foreign Trade under the provisions of the Foreign Trade (Developement and Regulation) Act, 1992 was challenged. 2. Independently, the petitioner has challenged the same Notification before this Court in W.P.No.5561 of 2023. In W.P.No.5561 of 2023 is pending before the Hon'ble Division Bench of this Court. No orders have been passed as on date in W.P.No.5561 of 2023. 3. The petitioner has imported consignments of black pepper from Srilanka and had filed a Bill of Entry on 08.02.2023. The petitioner has declared the value of the black peper imported by the petitioner as Rs. 435/- per kg. As per the aforesaid Notification No.21/2015-2020 dated 25.07.2018 issued by the Directorate General of Foreign....
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.... lab. It is submitted that even if the goods are prohibited under Notification No.21/2015-2020 dated 25.07.2018 issued by the Directorate General of Foreign Trade under the provisions of the Foreign Trade (Developement and Regulation) Act, 1992, powers are vested with the proper Officer under Section 125 of the Customs Act to allow provisional clearance under section 110A by imposing redemption fine after adjudication. 6. The learned Standing Counsel for the respondent on the other hand would submit that the impugned order is well reasoned and does not requires any interference. It is submitted that the impugned order is appelable order under Section 128(1) of the Customs Act, 1961. Therefore, it is submitted that at best, the petitioner....
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..... While elaborating his argument the learned Counsel invited our attention to the fact that while Section 111 (d) of the Act uses the word "prohibition", Section 3 of the Imports and Exports (Control) Act, 1947 takes in not merely prohibition of imports and exports, it also includes "restrictions or otherwise controlling" all imports and exports. According to him restrictions cannot be considered as prohibition more particularly under the Imports and Exports (Control) Act, 1947 IIs that statute deals with "restrictions or otherwise contfolling" separately from prohibitions. We are not impressed with this argument. What clause(d) of Section 111 says is that any goods which are imported or attempted to be imported contrary to "any prohibition....
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.... for the appellant is that since gold is not notified, as one of the prohibited goods, by way of any notification, in the official gazette and therefore, provisional release can be ordered, we are inclined to accept the said contention, as prohibition/restriction, is inbuilt in the Customs Act, 1962. While considering the objections, on the notification and other provisions, relied on and pressed into service, we cannot reject the objections of the Revenue. Sub-section (d) of Section 111 of the Customs Act, 1962, clearly states that any goods which are imported or attempted to be imported contrary to any provision imposed by any law, for the time being in force, in this country, are liable to be confiscated. Therefore, when prohibitions/res....
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....Vs. The Commissioner of Customs and other, has allowed clearance of goods on higher import value declared to get over prohibition under the notification. Taking note of the above situation, the Hon'ble Madurai Bench of this Court held as under:- "9. The respondents have refused to release the goods as the appellant had overvalued the import of Black Pepper to overcome the notification. The overvaluing of the goods has been done by the appellant in order to render the Black Pepper freely importable. Now, the only question arises for consideration is whether the release of goods provisionally in terms of 110A of the Customs Act in respect of the said goods can be issued. It is only valuation of the goods is in question as import ....
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.... shall be absolutely confiscated and vested with the Government. They can be released provisionally under Section 110-A of the Act pending adjudication. Taking note of the above view of the Madurai Bench of this Court, Court is inclined to order a provisional release of the imported consignment of black pepper subject to petitioner furnishing suitable securities in the form of guarantee and subject to the meeting standards prescribed by the Food Safety Authority under the provisions of the Food Safety and Standards Act, 2006. The petitioner shall also pay Customs duty provisionally at Rs. 500/- per kg. The value of Rs. 500/- per kg shall be provisional. The value may be enhanced if the imported consignment of black pepper is actually of hig....