The Tax Publishers2019 TaxPub(EX) 389 2019 (367) E.L.T. 353

 

Unik Traders v. Directorate of Revenue Intelligence

 

CUSTOMS ACT, 1962

--Seizure --SmugglingProvisional release of goods--Genuineness of certificates of origin produced by assessee--Assessee was entitled to clearance of goods on furnishing of a simple bond was an uphill task because assessee claimed benefit of an exemption notification, whereby the benefit of treaties entered into between the Government of Sri Lanka and the Government of India was pressed into service. If such benefit was extended to assessee, then it would be entitled to clear the goods at concessional/NIL rate of duty.--Assessee was trader in spices, condiments in the nature of black pepper, cassia, star aniseeds, etc., and Arecanuts (Betelnuts) and have been issued an Import Export Code by the Joint Directorate General of Foreign Trade, Bangalore. It imported 44 consignments of Arecanuts and one consignment of black pepper from Sri Lanka, stating that goods were of Sri Lankan origin. The consignments arrived at a Port, but were not permitted to be cleared for home consumption on basis of concessional rate of duty claimed by assessee in terms of Notification No. 75/2006- Cus.(N.T), and Notification No. 19/2000-Cus(N.T). Assessee submitted to Department as well as to DRI seeking release of imported goods for home consumption and also permission to re-export the goods. Assessee challenged the seizure of consignment under section 110 and sought for release of goods. Held: This Court, in several decisions, have granted orders directing provisional release of the cargo subject to certain conditions. However, there can be no universal rule as to what would be the appropriate directions to be issued while granting provisional release bearing in mind the interest of the stakeholders, namely, importer/exporter and revenue. Assessee was entitled to clearance of goods on furnishing of a simple bond because assessee claimed benefit of an exemption notification, whereby the benefit of treaties entered into between the Government of Sri Lanka and the Government of India is pressed into service. If such benefit was extended to assessee, then it would be entitled to clear the goods at concessional/NIL rate of duty

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