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HIGH COURT OF MADRAS
Mr. JUSTICE KRISHNAN RAMASAMY, J
Universal Impex – Appellant
Versus
The Commissioner of Customs – Respondent
COMMON ORDER
The writ petition in W.P.No.23836 of 2024 is pertaining to the following bill of entries:
| Bill of Entry | Date |
| 7941675 | 21.09.2023 |
| 7940425 | 21.09.2023 |
| 8272800 | 12.10.2023 |
| 8160955 | 05.10.2023 |
| 8703860 | 09.11.2023 |
| 8704992 | 09.11.2023 |
| 8834034 | 18.11.2023 |
2. The writ petition in W.P.No.24237 of 2024 is pertaining to the following bill of entries:
| Bill of Entry | Date |
| 8293892 | 13.10.2023 |
| 8527337 | 29.10.2023 |
| 8527417 | 29.10.2023 |
| 8635894 | 05.11.2023 |
| 8650419 | 06.11.2023 |
3. Mr.B.Kumar, learned Senior counsel and Dr.S.Krishnanandh, learned counsel appearing on behalf of the petitioners had made the following submissions:
3.1 In this case, the petitioners had imported the “roasted areca nuts” from Indonesia. Subsequent to the said importation, the samples of areca nuts were sent to the CRCL Laboratories, Chennai, for testing. In the report of CRCL Laboratories, Chennai, it has been stated that the moisture content of the imported areca nuts is 3.97%.
3.2 As per the Advanced Ruling Authority, if the moisture content of the areca nuts is between the range of 10% and 15%, it would be considered as “raw areca nuts”, whereas, if the moisture content is below 10%, it would be considered as “roasted areca nut”. When such being the case,
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