Shahnaz Commodities International Pvt. Ltd Vs Chairman (Madras High Court)
Madras High Court held that that the essential parameters such as moisture and ash content were not tested properly for classification of roasted areca nuts. Accordingly, matter remitted back to Commissioner of Customs for fresh consideration.
Facts- The petitioner firm is in the business of import and local sale of betel nut products such as roasted betel nut, menthol scented supari etc. The petitioner firm have filed two bills of entries both dated 15.07.2024 for the import of roasted areca nuts split on the strength of the Advance Ruling No. ADV Ruling dated 07.12.2022 classifying the roasted betel nuts under the Tariff item 2008 1920. Despite the due process of assessment, examination, test and final clearance from the Customs Custody by the Proper officers belonging to the respondent/Commissioner of Customs, Tuticorin, the respondent/AD, DRI, Lucknow under the directions of the respondent/ADG, DRI, Lucknow, intercepted the consignments on its enroute to the petitioner’s buyers destination at Nagpur.
In the meanwhile, the petitioner firm has also filed seven more bills of entry with respect to the consignments imported from the supplier of the very same goods. The said bills of entry were put on hold by the respondent/Commissioner of Customs, Tuticorin on the instructions of the respondents/ ADG & AD, DRI, Lucknow on 18.09.2024.
