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2022 (7) TMI 153 - HC - CustomsClassification of imported goods - Betel Nut Products (known as (Supari Unflavoured) - prohibited goods or not - classifiable under CTH 21069030 or not - seeking issuance of waiver certificate for detention and demurrage charges under Regulations of Handling of Cargo in Customs Areas Regulations 2009 - HELD THAT:- The issue that arises in these matters has been considered by this Court in M/S. BLUE VISTA INTERNATIONAL LTD. VERSUS THE COMMISSIONER OF CUSTOMS, THE ADDITIONAL COMMISSIONER OF CUSTOMS (IMPORTS) , THE ADDITIONAL COMMISSIONER OF CUSTOMS (SIIB) , THE ASSISTANT / DEPUTY COMMISSIONER OF CUSTOMS, CHENNAI [2022 (7) TMI 80 - MADRAS HIGH COURT] where it was held that all petitioners are permitted to make applications for provisional release under Section 110A and such applications as/if and when received shall be disposed by the adjudicating authority after hearing the petitioners and simultaneous with a prima facie determination of the classification of the commodity in each case, within a period of two (2) weeks from date of receipt of the applications. The direction given in the aforesaid case is extended to the present matters as well. The petitioner has made representations before the respondents, both dated 09.05.2022 that shall be disposed by R4 within a period of two (2) weeks from date of receipt of a copy of this order after hearing the petitioner - petition disposed off.
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