2025 (3) TMI 639

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..... 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 has been imported by the Petitioner from ....

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....unsel 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 confusion and it is upon the Petitioner to explain t....

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....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. 7516199 dated 30.12.2024 are as under:" Sr.No. Quantity garlic ....

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....nishing 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 circumstances that the Petitioner appears to have been directed by the Respondent/Department to furnish a bank guarantee. 9. However, the ....