W.P.(MD).No.12888 of 2022

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 07.07.2022

CORAM

THE HONOURABLE MR. JUSTICE M.NIRMAL KUMAR

W.P.(MD).No.12888 of 2022

and

W.M.P.(MD).No.9146 of 2022

M/s.Sri Shunmuga Traders,

Represented by its Partner,

T.Manoharan.

... Petitioner

Vs.

1.The Commissioner of Customs,

Custom House,

New Harbour Estate,

Tuticorin – 628 004.

2.The Joint/Additional Commissioner of Customs (Imports),

Custom House,

New Harbour Estate,

Tuticorin – 628 004.

3.The Deputy Director,

Directorate of Revenue Intelligence,

No.22/14, Celin Garden,

Roche Colony,

South Beach Road,

Tuticorin – 628 001.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India,

praying this Court to issue a Writ of Mandamus, directing the respondents

herein to release the goods viz., 1400 Bags viz., 84 MTs., of Unflavoured

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W.P.(MD).No.12888 of 2022

Supari (Betel Nut Product) of Myanmar Origin Unflavoured Supari imported

from the Republic of the Union of Myanmar imported vide Bill of Entry

No.7200431, dated 23.01.2022, classifiable under CTH 21069030 and which

was also assessed and totally valued at USD 126000/- (C&F) for 84 MTs and

further direct the respondents to issue Waiver Certificate for Detention and

Demurrage charges under Regulation of Handling of Cargo in Customs Area

Regulations, 2009.

For Petitioner

: Mr.A.K.Jayaraj

For Respondents

: Mr.R.Aravindan,

Senior Standing Counsel.

ORDER

The petitioner was registered in the trade of import of Betel Nuts and

they have been allotted with Import-Export Code issued by the office of the

JDGFT. The petitioner has also registered under GST and also assessed to

Income Tax. The petitioner had also registered with the Food Safety and

Standards Authority of India.

2. The learned counsel for the petitioner submits that they have imported

84 Metric Tons, 1400 bags of Betel Nut product known as Supari (Unflavoured

Supari) from Myanmar vide Invoice No.RT/009/2021, dated 21.12.2021, from

M/s.Royal Tharcho International Company limited, Myanmar. The petitioner

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W.P.(MD).No.12888 of 2022

had declared the value of the goods at USD 1,500.00 per Metric Ton and

totally USD 126000/- (C&F) for 84 Metric Tons. The above goods were

supplied by M/s.Royal Tharcho International Company Limited, Myanmar.

The petitioner had filed Bill of Entry No.7200431, dated 23.01.2022, for

clearance of the above said goods through Tuticorin Port. They declared that

the above goods are classifiable under 2106 9030. The goods are from

Myanmar Origin.

3. The petitioner submitted all the necessary documents such as

Commercial Invoice, Packing List, Bill of Lading, Certificate of Origin,

Combined Declaration and Certificate issued in Myanmar under Duty Free

Tariff Preference Scheme by India for Least Developed Countries vide

Certificate Reference No.eYGNDFTP-00111/2022, Fumigation Certificate and

Phytosanitary Certificate issued by the Republic of the Union of Myanmar,

Department of Agriculture, to the Customs.

4. The learned counsel for the petitioner submitted that the petitioner has

filed Bill of Entry for Home Consumption and sought for clearance of the

goods. They also claim the release of the goods under CTH 2106 9030 at Nil

rate of duty and on payment of IGST at 18% and also furnished Least

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W.P.(MD).No.12888 of 2022

Developed Countries Certificate issued by Ministry of Commerce. They had

also enclosed the Insurance Certificate and Certificate of Origin issued by the

Republic of Union of Myanmar, Federation of Chambers of Commerce and

Industry (UMFCCI), confirming that the goods are of Myanmar origin and also

Least Developed Countries Certificate.

5. The learned counsel for the petitioner submits that, after filing Bill of

Entry,