2018 (1) TMI 1740

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....pan For the Respondent : Mrs. Hema Muralikrishnan, Senior Panel Counsel ORDER Heard Mr. S. Murugappan, learned counsel for the petitioner, Mrs. Hema Muralikrishnan, learned Senior Panel Counsel for the respondents and carefully perused the materials placed on record including the para wise remarks furnished to the learned Senior Panel Counsel by the Assistant Commissioner of Customs (Lega....

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....refore, the question of levying ADD does not arise. 4. In the para wise comments given by the Assistant Commissioner of Customs (Legal-Sea), it is stated that the form of certificate of origin shows that it was issued from Romania, which is in the European Union and therefore, ADD is leviable and it is stated that the ADD for the live consignment is Rs. 2,10,501/-. Further, it is stated that th....

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....ry of origin is Bosnia and Herzegovina. 6. Thus, it is clear that the petitioner has made out a prima facie case for grant of order for provisional release of the cargo and also to protect the interest of the revenue, as the respondents are yet to issue show cause notice and take up the case for adjudication. 7. Accordingly, this writ petition is disposed of by directing the respondent/Depar....