Testing of moisture and ash content must for classification of roasted areca nuts: Matter remitted

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 ...