The customs authorities must establish credible material supporting a belief that goods are of foreign origin before seizure; failure to do so renders the seizure unlawful.

JUDGMENT :

MANJIVE SHUKLA, J.

1. Counter affidavits filed by the respondents in Writ Tax No. 258 of 2026, Writ Tax No. 254 of 2026, Writ Tax No. 253 of 2026 and Writ Tax No. 245 of 2026 are taken on record.

2. Heard learned counsel for the petitioner and Sri Kuldeep Srivastava, learned counsel for the customs authorities.

3. The above writ petitions deal with a similar issue of seizure of areca nuts by the customs officials and have been accordingly heard out together. In light of the same, common judgement shall apply to all the four writ petitions i.e. Writ Tax No. 258 of 2026, Writ Tax No. 254 of 2026, Writ Tax No. 253 of 2026 and Writ Tax No. 245 of 2026.

4. For ease of the understanding, we are dealing with Writ Tax No. 258 of 2026 and the facts of the same are provided below:-

5. The areca nuts were seized by the authorities on 11.11.2025 on the basis that the said areca nuts were of foreign origin and were not fit for human consumption. In this particular case, the customs authorities sent the goods for testing to the Arecanut Research and Development Foundation that provided a report dated December 4, 2025 which is delineated below:-

"IDENTIFICATION OF ORIGIN
Based on Cut test, Appearance, Size, etc

Observations:

1. Country of origin of Arecanut: The samples supplied are of red sliced arecanut types. The nuts are mostly round to oval in shape and medium in size. The inside portion of Arecanuts exhibits marbled colour with uniform dark brown alternating with white portion. This resembles to the Arecanuts of India.

2. Whether it is fit for human consumption or not: The nuts are fairly good and fit for human consumption.

3. Whether both sample (pertaining to Case No. 8/2025-26 dt 11.11.2025) are having same quality or can be distinguished on the basis of quality? Both the samples look alike.

4. Whether it is dried Arecanut or roasted one? Both the samples are of red sliced arecanut types and not roasted. For preparing such sliced red arecanut types the immature arecanuts are harvested, dehusked, sliced, boiled, coated with areca tannin (which is brown in colour) and dried. Hence, the arecanuts look brownish as shown in the reference photograph. Boiling is the usual process involved in the preparation of red arecanut types.

Date: 4-12-2025 Tested by:

Tested by:
Sri Govinda Bhat S
Arecanut Specialist
ARDF
MANGALURU

Approved by:
Dr. S. Keshava Bhat
Executive Officer
ARDF
MANGALURU.”

6. Being dissatisfied by the said report, the customs authorities once again sent the sample of goods to a different laboratory being the Central Revenue Control Laboratory, IARI, Hill Side Road, Pusa Campus, New Delhi which provided the following report:-

“ TEST REPORT Reported date: 05.01.2016 Dated: 11.11.2025

1. Lab No: CRCL/Food/08/1125 (Prev)/Dated: 26.11.2025

2. Case No.: 08/2025-26

3. C. No: GEN/INV/Misc/417/2025 1764.13.11.25

4. Name Contact information of customer: Assistant Commissioner, Cus(Prev), Lucknow

5. Description of sample: Said to be Foreign orign Arecanut Report:

The sample as received is in the form of dark brown coloured hard split nuts of irregular shape and sizes. It has the characteristics of Betel nut/Areca nut as per Regulation No. 2.3.55 of Food Safety & Standards Regulation 2011 and IS 16962:2018. Based on the physical appearance, colour and moisture content of the sample, it is other than roasted areca nut.

It is having following constants.