2023 (11) TMI 492

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....issuance of mandamus to the respondents herein to release the goods, viz. Gold Dore Bars of Guinea imported vide Bill of Entry No.7994892, dated 25.09.2023 by extending the Benefit of Sl.No 1 of Customs Notification No.96/2008-Customs, dated 13.08.2008 and also AIDC Notification No.011/2021-Cus., dated 01.02.2021 by accepting the Country of Origin Certificate Reference No.066-66 AGUIPEX/2023, dated 22.09.2023 issued by Government of Guinea under Duty Free Tariff Preference Scheme for Least Developed Countries (Combined Declaration and Certificate). 2. The case of the petitioner in short is as follows:- i) The petitioner herein is a Private Limited Company and registered under the Companies Act, 1956. The object of the petitioner....

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....dents, without taking into consideration the Country of origin Certificate issued by the Ministry of Guinea or other related documents produced by the petitioner as regards the proof of Origin of the Goods, withheld the clearance of the goods imported by the petitioner. Hence, the petitioner has come forward with the present Writ Petition, seeking release of the goods. 3. Mr.A.K.Jayaraj, the learned counsel for the petitioner, Mrs.R.Hemalatha, learned Senior Standing Counsel for respondents 1-3 and Mr.V.Sundareshwaran, learned Senior Standing Counsel for respondent No.4 argued at length and during the course of arguments, the learned counsel for the petitioner has putforth a suggestion that, since the petitioner is suffering towards heav....