HARISH TANDON,J. - (1.) Initially the petitioner challenged the notification dated 13th May, 2013 issued by the Director General of Foreign Trade (in short "DGFT") by imposing certain conditions relating to the policy of importation of Areca Nuts by providing the CIF value at Rs. 110/- per Kg. and above, but by way of supplementary affidavit the petitioner further challenges the circular dated 23rd September, 2013 issued by the Deputy Commissioner of Customs (Import) relating to the provisional assessment at a tariff value shown in the notification dated 13th May, 2013 together with the furnishing of Bank Guarantee to the extent of 40% of the total due of the P.D. Bond for cent per cent value of the goods.
(2.) Let the supplementary affidavit filed today be kept with the record.
(3.) According to the petitioner, such condition, which is imposed by the said circular dated 23rd September, 2013 is contrary to Sections 14, 15 and 18 of the Customs Act, 1962. It is further submitted that when the authorities are making the provisional assessment on the basis of the said circular, there cannot be any further condition for furnishing Bank Guarantee as well as P.D. Bond.;