Seizure of imported ‘Roasted Areca Nuts’ based on contradictory CRCL report not tenable

Prenda Creations Pvt Ltd Vs Commissioner of Customs (CESTAT Chandigarh) CESTAT Chandigarh held that seizure of imported ‘Roasted Areca Nuts’ on the basis of contradictory CRCL reports is not justifiable since report failed to account for low moisture levels. Accordingly, appeal is allowed and detained goods are directed to be released. Facts- The appellant during the course of business for import of Food Items in order to import “Roasted Areca Nuts” from Indonesia applied for Advance Ruling u/s 28H of the Customs Act, 1962 before the Authority for Advance Ruling. Further, the ...