ORDER

The petitioner was registered in the trade of import of Betel Nuts and they have been allotted with Import-Export Code issued by the office of the JDGFT. The petitioner has also registered under GST and also assessed to Income Tax. The petitioner had also registered with the Food Safety and Standards Authority of India.

2. The learned counsel for the petitioner submits that they have imported

27.04 Metric Tons, 338 bags of Betel Nut product known as Supari (Unflavoured Supari) from Myanmar vide Invoice No.RT/014/2022, dated 28.01.2022, from M/s.Royal Tharcho International Company limited, Myanmar.

The petitioner had declared the value of the goods at USD 1,500.00 per Metric Ton and totally USD 40560/- (CNF) for 27.04 Metric Tons. The above goods were supplied by M/s.Royal Tharcho International Company Limited, Myanmar. The petitioner had filed Bill of Entry No.7556557, dated 18.02.2022, for clearance of the above said goods through Tuticorin Port. They declared that the above goods are classifiable under 2106 9030. The goods are from Myanmar Origin.

3. The petitioner submitted all the necessary documents such as Commercial Invoice, Packing List, Bill of Lading, Certificate of Origin, Combined Declaration and Certificate issued in Myanmar under Duty Free Tariff Preference Scheme by India for Least Developed Countries vide Certificate Reference No.eYGNDFTP-00306/2022, Fumigation Certificate and Phytosanitary Certificate issued by the Republic of the Union of Myanmar, Department of Agriculture, to the Customs.

4. The learned counsel for the petitioner submitted that the petitioner has filed Bill of Entry for Home Consumption and sought for clearance of the goods. They also claim the release of the goods under CTH 2106 9030 at Nil rate of duty and on payment of IGST at 18% and also furnished Least Developed Countries Certificate issued by Ministry of Commerce. They had also enclosed the Insurance Certificate and Certificate of Origin issued by the Republic of Union of Myanmar, Federation of Chambers of Commerce and Industry (UMFCCI), confirming that the goods are of Myanmar origin and also Least Developed Countries Certificate.

5. The learned counsel for the petitioner submits that, after filing Bill of Entry, assessment was done on 25.02.2022 and the goods were examined on 02.03.2022. Thereafter, the samples were taken from the containers and sent to FSSAI for giving report. The FSSAI report confirmed that the goods imported were fit for human consumption and issued No Objection for release of the goods. The samples were also sent for testing to the Customs House Laboratory, Tuticorin and vide lab report, dated 03.03.2022, it confirmed that the goods imported are Betel Nut Supari only and further, it had also recorded that it is free from lime Katha (Catechu), Tobacco, Cardamom, Copra and Menthol. The classification is yet to be approved and hence, the goods are being detained from 18.02.2022.

6. After the report, if the Customs Authority felt that the goods have to be detained under Section 110-A of the Customs Act, it could have been given to the petitioner allowing them to clear the goods on payment of such security. In this case, the FSSAI report as well as the Customs Lab report confirmed that the goods are Betel Nut Supari and fit for human consumption and it is not a prohibited or a banned item. In view of the same, the further detention of the goods is improper.

7. The learned counsel for the petitioner submits that the Betel Nut would fall under Customs Tariff Heading 2106 and Sub-Heading 21069030. He further submitted that in identical situations, the goods have been released in all major ports and ICDs, namely, Bangalore, Mundra, Nhavaseva and other places. He further submitted that even in the month of February 2022, many containers were released in Chennai on the same issue with regard to Betel Nut. The petitioner's goods were not released from 18.02.2022, which had caused great loss not only to the petitioner to pay