The Commissioner of Customs, Customs House, New Harbur Estate, Tuticorin, Tamil Nadu-628 004 vs M/s.Radiance Enterprises, No.27, 5th North Telephone Colony, Madhavaram Milk Colony, Chennai-600 051, Tamil Nadu

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Mad) 26201

IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, K.K.RAMAKRISHNAN, JJ
The Commissioner of Customs, Customs House, New Harbur Estate, Tuticorin, Tamil Nadu-628 004 – Appellant
Versus
M/s.Radiance Enterprises, No.27, 5th North Telephone Colony, Madhavaram Milk Colony, Chennai-600 051, Tamil Nadu – Respondent

Advocates:
For Appellant: Mr.N.Dilipkumar
For Respondent: No Appearance

Table of Content
1. appeal challenges advance ruling classification under customs act. (Para 1 , 2)
2. substantial questions on section 28-i violation and tariff classification. (Para 3)
3. issue: areca nuts under 0802 or 0812. (Para 4 , 5)
4. precedent classifies preserved nuts under 0802 per lab safety. (Para 6)
5. nuts fall under 0802; appeal allowed. (Para 7)

(Judgment of the Court was delivered by N.ANAND VENKATESH, J.)

The appeal has been filed under Section 28 KA of the Customs Act 1962 challenging the order passed in Advance Ruling Number dated

22.02.2024.

2. Notice was ordered to the respondent and notice has also been served on the respondent and though the name of the respondent is printed in the cause list, there is no appearance either in person or through counsel.

3. The following substantial questions of law arises in this appeal:

“(i) Whether the impugned order passed by the Advance Ruling Authority is bad in law for violating the restriction imposed under clause (b) of the proviso to subsection (2) of section 28-I of “The Customs Act, 1962” in the light of the judgment delivered by the apex court in confirming the tribunal order in Krishna & Co., Vs. Commr. Of C.E., cus., & S

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