When moisture content is below 10% it corresponds to a roasted areca nut

Unik Traders Vs Commissioner of Customs (Madras High Court)

Madras High Court held that when the moisture content is below 10%, the same is to be considered only to be a roasted areca nut thus writ petition is disposed of with direction to the department to release the goods.

Facts- During the course of their business, 19 Bills of Entry were filed by the petitioner for clearance of roasted areca nuts, which were refused to be released by the respondents on the purported misclassification of the goods, which, according to the petitioner, is classifiable unde

Please become a Premium member. If you are already a Premium member, login here to access the full content.