TMI BlogPrayer for a Mandamus to release the consignment of Betel nut imported - prohibited goods or not -...Prayer for a Mandamus to release the consignment of Betel nut imported - prohibited goods or not - Customs department challenging the order of Customs Authority for Advance Ruling - High Court observed that, the clarification or ruling given by the Authority for Advance Rulings (AAR) is binding unless changed by law or annulled under Section 28-K of the Customs Act. - The classification of imported goods is a factual determination to be made by the Assessing Officer considering physical and chem..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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