Joint commissioner is directed to quantify the duty, bond amounts etc. and release black pepper consignment

Shabeer Enterprises Vs Commissioner of Customs (Madras High Court)

Facts- The captioned matter pertains to import of Black Pepper of Sri Lankan origin, seizure of the same on alleged grounds of over valuation to circumvent a custom notification and the captioned matter pertains to release of consignment under Section 110A of ‘the Customs Act, 1962.

Conclusion- Held that the matter is directly and squarely covered and in the light of the fact that M/s.Travancore Solvents & Oils case has been made by following orders of Hon’ble Division Bench, there shall be a similar order in this matter also. To be noted, the earlier orders have been complied and there has been provisional release of the consignment which has been captured in the aforementioned order.
The court directed the Joint Commissioner of Customs is directed to quantify the duty, bond amounts etc., communicate the same to the petitioner forthwith and release the said consignment within one week of said remittance i.e., quantified duty/bond amounts/execution of bonds by the petitioner.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

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