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2024 (3) TMI 704 - HC - Customs


Issues Involved:
The issues involved in the judgment include classification of imported goods, delay in clearance, examination by regulatory authorities, and interpretation of test reports.

Classification of Imported Goods:
The petitioner sought clearance of imported betelnuts/supari classified under CTH 21069030. The Customs Authority for Advance Ruling confirmed the classification before the import. The Bill of Entry was assessed approving the same classification. The Food Safety and Standards Authority of India (FSSAI) verified the goods and confirmed their conformity to standards.

Delay in Clearance:
Despite a favorable test report from FSSAI, the goods were not cleared for almost five months. The petitioner approached the court seeking a writ of mandamus to direct the release of goods and waiver of detention charges. The Department requested further examination by the Deputy Chief Chemist of Customs (DYCC) due to the presence of kernel husk fragments.

Examination by Regulatory Authorities:
The DYCC's report mentioned the presence of kernel husk fragments and suggested that the goods may not be ready for use. The Department contended that the goods did not conform to the advance ruling due to impurities. However, the court found no fatal impurity that would render the goods prohibitory.

Interpretation of Test Reports:
The court analyzed the DYCC's report and clarified that kernel husk fragments do not indicate a harmful impurity. The court emphasized that the Department's decision not to clear the goods contradicted the opinions of the CAAR, FSSAI, and DYCC. The court allowed the petition and directed the release of goods, rejecting the Department's stance.

 

 

 

 

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