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2022 (4) TMI 59 - AT - CustomsClassification of imported goods - API supari - areca nuts classifiable in chapter 8 of the First Schedule to Customs Tariff Act, 1975 or not - Denial of provisional release of goods - HELD THAT:- Classification of impugned goods may have to depend on tests for distinguishing rival claims between tariff item declared in bills of entry for free importability and against sub-heading 0802 80 of First Schedule to Customs Tariff Act, 1975 which, according to customs authorities, it is with implication of policy restriction. Certification by Food Safety and Standards Authority of India (FSSAI) is of no less importance but should originate from that authority and not on presumption, even if bona fide, emanating from amateurish swashbuckling. There are laws that restrict and credibility in enforcement of such law rests solely on conformity with procedure which the factual matrix does not inspire. There are no harm in acceding to this plea; it would facilitate availability of expert opinion relevant for disposal of the appeal and accord credibility to the process that importers are subject to without jeopardizing either commercial considerations or public interest - immediate steps should be taken for drawal of representative samples, in the presence of importer, which conforms to the pre-requisites for testing under Customs Act, 1962 as well as Food Safety and Standards Act, 2006 and on any account to be not later than 14th February 2022 as the goods, intended for human consumption, should not be allowed to deteriorate. This matter is adjourned till 9th March 2022 and, in the meanwhile, the respondent-Commissioner shall carry out the directions supra to enable the reports to be filed in the Tribunal before that date.
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