$~125 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7^th May, 2025 + W.P.(C) 16560/2024 & CM APPL. 2639/2025 M/S PERFECT TRADING CO. .....Petitioner Through: Mr. Pradeep Jain, Mr. Sambhav Jain &

Mr. Pranav Raj Singh, Advs.

versus COMMISSIONER OF CUSTOMS & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr.

Subham Kumar and Mr. Dipak Raj, Advs. for R-1.

Mr. Aditya Singla, SSC, CBIC, Ms. Anja Suresh Nair & Mr. Siddarth Saxena, Advs. for FSSAI.

Mr. Jatin Singh, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present writ petition has been filed under Article 226 of the Constitution of India seeking setting aside of the seizure memo dated 01^st August, 2024 and consequent release of the consignment of Roasted Areca Nuts which have been imported by the Petitioner.

3. A consignment of Roasted Areca Nuts is the subject matter of the present petition. The Petitioner had obtained an advance ruling bearing no. CAAR/Del/Perfect/01/2024/639 dated 5^th January, 2024 for the purpose of importing Roasted Areca Nuts under a particular classification being ‘CTH 20081920’. The bill of