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

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