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The petitioner was registered in the trade of import of Betel Nuts and they have been allotted with Import-Export Code issued by the office of the JDGFT. The petitioner has also registered under GST and also assessed to Income Tax. The petitioner had also registered with the Food Safety and Standards Authority of India.

https://www.mhc.tn.gov.in/judis

2. The learned counsel for the petitioner submits that they have imported 57,600.00 Kgs, 960 bags of Boiled Supari (Betel Nut product) from Myanmar vide Invoice No.013/2021, dated 19.11.2021, from M/s.Kwan Global Company limited, Myanmar. The petitioner had declared the value of the goods at USD 1.50 per Kg and totally USD 86,400.00/- (CNF) for 57,600.00 Kgs. The above goods were supplied by M/s.Kwan Global Company Limited, Myanmar. The petitioner had filed Bill of Entry No.7101263, dated 16.01.2022, for clearance of the above said goods through Tuticorin Port. They declared that the above goods are classifiable under 2106 9030. The goods are from Myanmar Origin.