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Judgment
[The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual court]
It is submitted that the Customs Department-respondents vide seizure memo dated 3.11.2020 (P-6) and 06.11.2020 (P-7) have seized Supari imported
from Indonesia by assuming it to be dried Supari based on the examination by a Chartered Engineer and thereby made out a case of mis-declaration
and evasion of Custom Duty.
It is contended that as per the Circular dated 25.10.2001 (P-10) the consignments of food items like the Supari in the instant case are to be tested for
clearance by Port Health Officer, and the officer concerned in the instant case has given a lab report dated 04.11.2020 (P-8) classifying it to be
BOILED SUPARI. It is further fortified by the report of the same very Chartered Engineer placed at Annexure P-12, whereby on examination even
he has opined the imported food item to be processed boiled supari. Hence the prayer is for direction of the release of the seized goods, as on the
declared value of goods the applicable duty stands paid.
Notice of motion for 08.12.2020.
On the asking of the Bench, Mr. Tajender K. Joshi, Advocate accepts notice on behalf of the respondents.