Areca nuts treated as prohibited as imported below Minimum Import Price: Absolute confiscation justified

Bhagwan Corporation Vs Commissioner of Customs (Delhi High Court) Delhi High Court held that absolute confiscation as ordered is justifiable in view of import of Areca Nuts below Minimum Import Price condition. Accordingly, extraordinary jurisdiction under Article 226 of the Constitution not warranted and hence writ petition stands dismissed. Facts- The petitioner imported two consignments of boiled betel nuts from Indonesia. The goods were declared as Boiled Betel Nuts and classified by the petitioner under Customs Tariff Heading 2106 90 30. However, the Department issued a Show Cause Notice...