COMMON ORDER

These eight Writ Petitions were filed by two importers, namely, M/s.Universal Impex and M/s.Neena Enterprises.

2. The said importers had imported goods by labelling the same as roasted areca nuts. Since the goods were not released to the respective petitioner in spite of several requests in that regard, these Writ Petitions were filed. Each Writ Petition is for a mandamus directing the respondents to release the goods under the respective bills of entry subject to payment of applicable taxes.

3. When these Writ Petitions were listed for hearing on 06.02.2024, learned senior counsel and learned counsel for the respective petitioner relied upon reports of the Central Revenue Control Laboratory, Chennai (CRCL Chennai) and the Food Safety and Standards Authority of India (FSSAI) to contend that the goods qualify as roasted areca nuts, whereas the respondents relied on reports of the Central Revenue Control Laboratory, Delhi (CRCL Delhi) and the Arecanut Research and Development Foundation (ARDF) to contend that the goods are dried areca nuts and not roasted areca nuts.

4. In those circumstances, I directed the FSSAI to undertake testing of samples from each consignment to asc