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2022 (10) TMI 470 - HC - CustomsRelease of seized goods - Unflavoured Supari (Cut Betelnut Product) - 540 Bags viz., 27 MTS of Unflavoured Supari (Split Betelnut Product) of Myanmar Origin Unflavoured Supari imported from Myanmar - HELD THAT:- The import was made as early as in the month of January, 2021. The Bill of Entry for clearance was filed belatedly on 24-3-2021. Though almost a year has lapsed, till date no decision has been taken as to whether the imported goods have to be classified under CTH 2106 90 30 or under CTH 0802 80 20. The goods are natural products and are prone to natural decay due to efflux of time. The respondents are directed to pass appropriate orders assessing and classifying the goods, based on the report of the Custom House Laboratory, Custom House, Tuticorin, within a period of 10 days from the date of receipt of a copy of this order. In case, the imports made by the petitioner and the imports referred to in the communication of the Chief Commissioner of Customs, Tiruchirappalli, dated 10-5-2021 as communicated by the 3rd respondent are the same, the respondents shall consider the same and pass appropriate orders and ensure that there is no discrimination between the two classes of imports and maintain the uniformity - writ petition is disposed off.
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