2025 (3) TMI 639

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....jib Kumar Mohanty, SPC along with Mr. Amit Acharya, GP and Mr. Subesh Kumar Sahu, Mr. Aditya Acharya, Advs. for R-1. Ms. Anushree Narain, Adv. for Customs. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226/227 of the Constitution of India inter alia seeking release of the goods i.e., fresh garlic which h....

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.... the goods from the SAFTA region. 5. Ld. Counsel for the Petitioner relies upon various documents which are attached with this petition in order to argue that the transit certificate clearly shows that the country of origin of the goods is Afghanistan. 6. Ld. Counsel for the Department submits, however, that the documents also show the port of loading as Jebel Ali, UAE. Hence there is a conf....

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.... Bill of Lading/complete chain of transit documents, the claim of preferential rate of duty by the Importer appears liable to disallowed without further verification. Further, the Importer has not submitted the PQ clearance report as mandated by RMS for the current Bill of Entry. 5. In view of the above, the duty calculation details in respect of goods imported vide Bill of Entry No. 7516....

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....lease of the seized goods as per CBIC Circular No. 35/2017 dated 16.08.2017 read with Section 110A of the Customs Act, 1962, subject to furnishing of necessary clearance from Plant Quarantine Department. The adjudicating authority may take bond and Bank Guarantee/fixed deposit for differential duty, interest, RF and Penalty in respect of aforesaid BOE, as may deem fit." 8. It is under the above....