DEBANGSU BASAK,J. - (1.) The petitioners seek release of consignment imported by bill of entries dated September 23, 2016 and September 26, 2016.
(2.) The imported articles are prawn feed. Apparently, there are two varieties of Customs duties leviable on prawn feed - one is of 5% and the other is of 30%. One of the parameters for determining whether a prawn feed bill would attract one kind of Customs duty or the other is chemical composition of prawn feed. The other is the form of the prawn feed. On chemical composition, the quantity of Vitamin A and Vitamin AD-3 taken together should not be more than 1.5% of the Vitamin Pre-mixes on weight basis for it to come within the purview of a Customs duty of 30%.
(3.) The chemical composition of the consignment imported was allowed to be checked by the authorities by the order dated January 10, 2017. The report filed in Court by the authorities does not demonstrate that the prawn feed imported by the petitioners has the chemical composition attracting 30% Customs duty. The form of prawn feed has also not been substantiated by the Department. The claim of the Department is not sustained by the report filed in Court.;