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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, J,DNR
M/S. OPTIMIST IMPEX LLP – Appellant
Versus
UNION OF INDIA – Respondent
ORDER :
(BHARGAV D. KARIA, J.)
1. Heard learned advocate Mr. Hardik Modh for the petitioners and learned advocate Mr. C.B. Gupta for the respondents.
2. Notice returnable forthwith in Special Civil Application No.3351 of 2025. Learned advocate Mr. C.B. Gupta waives service of notice on behalf of the respondents.
3. Facts are identical in both the petitions and therefore, for the sake of convenience, facts are recorded from Special Civil Application No.1254 of 2025.
4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for a direction to the respondents to assess the Bill of Entry No.6003698 dated 07.10.2024 by allowing the Roasted Areca Nuts imported by the petitioner by the said Bill of Entry for clearance of goods for home consumption. The petitioner has also prayed for quashing and setting aside the letter dated 13.02.2025 issued during the pendency of this petition for provisional release of the goods imported by the petitioner on condition to submit provisional bond and Bank Guarantee of 25% of differential duty.
5. Learned advocate Mr. Modh submitted that the petitioner had preferred an application for Advance Ruling before the Customs Author
The court emphasized the necessity for timely assessment and clearance of imported goods under the Customs Act, allowing provisional release upon specified deposits.
The classification of 'roasted areca nuts' under CTH 2008 19 20 was upheld, distinguishing it from 'dried areca nuts', based on the distinct processes of roasting and drying as per the Customs Tariff....
The classification of imported areca nuts as roasted or raw depends on moisture content, with below 10% indicating roasted nuts, as per the Authority for Advance Rulings.
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.
Food safety authority's clearance via NOCs after rigorous testing binds customs authorities, precluding arbitrary re-testing, seizure of compliant imported food goods without justification.
Food safety authority's NOCs confirming imported food fit for human consumption after testing bind customs; arbitrary re-testing, seizure without overriding reasons invalid.
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