Case Law Details
Isha Exim Vs Commissioner of Customs (Madras High Court)
Madras High Court without expressing any opinion on merit, in the case of detention of Supari imported from Thailand, Court directed submission of an application under section 110-A of the Customs Act, 1962 for provisional release of goods.
Facts-
The petitioner has imported Supari from Thailand. According to the respondents, they are prohibited goods, whereas the petitioner categorically contends that they are not. According to the petitioner, as per the Advance Ruling dated 07.08.2015 in respect of M/s Excellant Betelnut Products Pvt Ltd., Nagpur, the subject goods namely Supari will fall under Chapter 21 of the Customs Tariff Act, 1975 and therefore, they are not prohibited goods.
The petitioner categorically contended that the product Supari does not contain Lime, Katha (catechu) and Tobacco and also does not contain any other ingredients such as Cardamom, Copra or Menthol. Hence according to the petitioner, the product Supari will fall only under Chapter 21 of the Customs Tariff Act, 1975 and they are not prohibited goods for import.
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