Ramesh Ranganathan, J. - (1.) The relief sought for in these Writ Petitions is to declare the action of the respondents in not clearing the jewellery imported with nil duty under the Preferential Tariff Agreement, in issuing communication dated 09.10.2015 and 13.10.2015 calling upon the petitioners to provide further information, not contemplated under the Regulations, as a pre -condition for clearing the goods imported by the petitioner, as illegal, unlawful, contrary to the provisions of Customs Act, Regulations and the Preferential Tariff Agreement. A consequential direction is sought to direct the respondents to clear the goods forthwith. By way of an amendment, to the prayer in the Writ Petitions, an additional relief is sought to declare the action of the Deputy Commissioner of Customs (the 3rd respondent) in issuing Orders in original dated 30.10.2015 denying preferential rate of duty, claimed by the petitioners, as arbitrary, illegal, unconstitutional, and in violation of principles of natural justice. A consequential direction is also sought to set aside the order dated 30.10.2015.
(2.) Facts, to the extent necessary, are that the Government of India, in the exercise of the powers conferred by Sec. 25(1) of the Customs Act, issued notification dated 46/2011 dated 01.06.2011, in accordance with the Preferential Trading Agreement between the Governments of the Member States of the Association of Southeast Asian Nations and the Republic of India in terms of the 2009 Rules published in Notification No. dated 31.12.2009. Notifications No. dated 01.06.2011, No. 12/2012 dated 17.03.2012, and No. dated 17.03.2012 specify the goods which are to be subjected to a reduced or a nil rate of customs duty, if the conditions stipulated therein are fulfilled. In terms of Notification No. dated 01.06.2011, jewellery imported from members Nations of the Preferential Tariff Agreement, including Indonesia, is liable to customs duty at nil rate, as against the 15% duty imposed on jewellery imports from non -PTA countries.
(3.) The petitioners imported consignments of gold jewellery from PT Antam in Jakartha under their invoice; the consignment of goods, transported by Singapore Airlines, contained the Certificate of Origin, in the prescribed form, duly signed and stamped by the designated Government Officer of Indonesia. The consignment value of the imports was reflected in the invoice. Copies of the invoice, packing list, Air Way Bills and the Certificate of origin were filed, along with the Bill of Entry, by the petitioners clearing agent. A provisional duty bond was also furnished by M/s. Noble Import Private Limited (the petitioner in W.P. No. 34968 of 2015).;