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IN THE HIGH COURT OF JUDICATUREAT MADRAS
MR.K.R.SHRIRAM, CJ, MR.JUSTICE MOHAMMED SHAFFIQ, J
Commissioner Of Customs – Appellant
Versus
Universal Impex – Respondent
JUDGMENT :
K.R. SHRIRAM, C.J.
1. By consent, the appeals were taken up for hearing at the admission stage.
2. Appellant revenue is impugning an order pronounced on 22nd November, 2024, by which, a learned Single Judge was pleased to quash the orders-in-original dated 22nd July, 2024 passed by the Additional Commissioner of Customs, Group-1, second appellant herein.
3. As the facts are almost identical, save and except the variance in the Bill of Entry numbers and quantity of goods imported and as what is impugned is a common order and judgment, we decide to dispose these appeals by this common judgment.
4. Respondents had imported goods, which were declared as roasted areca nuts, from Indonesia. According to respondents, these goods would fall under Chapter 20 of Tariff 2008 1920 and were declared as such.
5. According to appellant revenue, what is imported was raw areca nuts, which would fall under Chapter 8 of Tariff 0802 80. Both areca nuts, whether raw or roasted, are not prohibited goods and can be imported. For the importation of raw areca nuts, a minimum price is fixed at Rs.351/- per kg., whereas no such minimum price was fixed for roasted areca nuts.
6. Respondent importers filed
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 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 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.
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.
The court emphasized the necessity for timely assessment and clearance of imported goods under the Customs Act, allowing provisional release upon specified deposits.
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