Back
G. S. KULKARNI, JITENDRA JAIN
Isha Exim carrying on business, through Mr. Prabal Kumar Kundu – Appellant
Versus
Union of India, through The Secretary, Department of Revenue, Ministry of Finance – Respondent
JUDGMENT :
(Jitendra Jain, J.) :
Rule, made returnable forthwith. Respondents waive service. By consent of parties, heard finally.
2. This petition under Article 226 of the Constitution of India mounts a challenge to an Order-in-Original (O-I-O) dated 11th November 2022 passed by the Deputy Commissioner of Customs, Jawaharlal Nehru Customs House, Nhava Sheva, District Raigad. The challenge to such order is primarily on the ground that the said order is in complete defiance of an order dated 31 March 2017 passed by the Authority for Advance Rulings (AAR) under the Chapter V B of the Customs Act, 1962 (the Act) containing Sections 28E to 28M.
3. Briefly the facts are :- The petitioner is primarily engaged in the business of import of various edible products including products of betel nut (processed supari). The petitioner has been importing various forms of supari stated to be unflavoured betel nuts (supari) and API betel nuts (supari). The petitioner is importing the said goods from only two suppliers namely Asian Import & Export Co. Ltd., Thailand and Maung Maung Soe Family Co. Ltd., Myanmar. Such imports are received at Chennai and JNPT port.
The court upheld the Advance Ruling classifying 'Supari' under Chapter 21 of the Customs Tariff, emphasizing the Department's obligation to adhere to it and ordering the release of detained goods.
Prompt exercise of discretion in cases of perishable goods and the allowance of provisional clearance/assessment in cases of classification disputes to prevent congestion at ports and warehouses.
Classification of imported areca nuts as roasted is determined by moisture content, with levels below 10% qualifying as roasted. Advance rulings on classification are binding on the department, and a....
The main legal point established in the judgment is that the jurisdiction for appeals related to classification disputes under the Customs act, 1962 lies with the Hon'ble Supreme Court of India under....
The Tribunal exceeded its jurisdiction by reinstating a prior decision set aside by the High Court, violating judicial discipline in customs classification matters.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
