UNIQUE SPICES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The writ petitioner is an importer and trader of Areca/Betal Nuts. They had imported four consignments of Srilankan Areca nuts. The imports totally weigh 180.000 MTS., They were supplied by M/s.Central Traders and LMW Exporters of Srilanka. The consignments had landed in India on 05.11.2018. The writ petitioner filed the Bills of Entry on the same date. Admittedly, the first check was ordered on 07.11.2018 and carried out on 08.11.2018. The results of the first check indicated that the goods are as declared in the bills of entry.

(2.) The specific allegation of the writ petitioner is that the respondents wanted the writ petitioner to get the goods released after being provisionally assessed. The writ petitioner was not willing to avail the said offer. According to him, the aforesaid imported cargo is exempted from levy of customs duty as per the provisions of the Indo-Sri Lanka Free Trade Agreement (ISFTA). He therefore filed these writ petitions for directing the respondents to allow their clearance.

(3.) The said writ prayers are strongly opposed by the respondents. A detailed counter affidavit has been filed. The learned standing counsel appearing for the respondents had also filed a typed set of papers and he reiterated the contentions set out therein. He prayed for dismissal of these writ petitions.