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2025 Supreme(Online)(Mad) 62841

IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, J
M/s.Unik Traders rep.by its Legal Heir Shri Asif H.Thara – Appellant
Versus
The Commissioner of Customs, Chennai-II (Import) Commissionerate – Respondent


Advocates:
For the Appellants/Petitioners: Mr.Vijay Narayan, SC for Dr.S.Krishnanandh
For the Respondents: Mr.AR.L.Sundaresan, ASGoI, assisted by Mr.N.P.Kumar, Spl.P.P.

Table of Content
1. writ petition seeks release of imported goods. (Para 1 , 2 , 3)
2. respondents argue misclassification and pending investigation. (Para 4 , 5 , 6)
3. petitioner's reply against respondent's claims. (Para 7 , 8 , 9)
4. court considers evidence and submissions. (Para 10 , 11 , 12)
5. moisture content determines classification. (Para 14 , 15 , 19)
6. first bench's ruling impacts current case. (Para 18 , 21)
7. court orders release subject to conditions. (Para 23 , 25 , 30)
8. final order includes conditions for release. (Para 31)

ORDER

The writ petition has been filed seeking for the issuance of a Writ of Mandamus directing the respondents to release the goods imported vide 19 Bills of Entry and issue waiver of demurrage and detention charges in terms of Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations 2009.

2. Heard both.

3. The case of the petitioner is as follows :

During the course of their business, 19 Bills of Entry were filed by the petitioner for clearance of roasted areca nuts, which were refused to be released by the respondents on the purported misclassification of the goods, which, according to the petitioner, is classifiable under CTH 2008

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