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TMI Blog2023 (2) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 AAR/44/Cus/02/2017 dated 31.03.2017 189.000 34575 of 2022 2867208 dated 13.10.2022 AAR/44/Cus/02/2017 dated 31.03.2017 135.000 34576 of 2022 2867223 dated 13.10.2022 AAR/44/Cus/02/2017 dated 31.03.2017 135.000 34579 of 2022 2599722 dated 24.09.2022 AAR/44/Cus/02/2017 dated 31.03.2017 135.000 34582 of 2022 2867225 dated 13.10.2022 AAR/44/Cus/02/2017 dated 31.03.2017 135.000 34584 of 2022 2424168 dated 13.09.2022 AAR/44/Cus/02/2017 dated 31.03.2017 135.000 2. Heard Mr.Vijay Narayan, learned Senior Counsel representing Dr.S.Krishnanandh, learned counsel for the petitioner in all the writ petitions and Mr.V.Sundareswaran, learned Senior Panel Counsel appearing for the respondents in all the writ petitions. 3. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort. The petitioner also relies upon the Advance Ruling given to the petitioner dated 31.03.2017 and according to them, even in the said Advance Ruling, it has been made clear that the product Supari would only fall under Chapter 21 of the Customs Tariff Act, 1975. The relevant portion of the said Advance Ruling dated 31.03.2017 is extracted hereunder: "Supplementary Note 2 to Chapter 21 (Miscellaneous edible preparations) defines Supari as under : In this chapter 'Betelnut product known as supari' means any preparation containing Betelnuts, but not containing any one or more of following ingredients, namely lime, katha (Catechu) and tobacco whether or not containing any other ingredients such as cardamom, copra or menthol." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r favour as it has been made clear in those reports that the product Supari imported by the petitioner does not contain any other product, but they are only small cut pieces of Areca Nuts/Betal Nuts commonly known as Supari. 7. However, learned Standing Counsel appearing for the respondents would submit that the Supari imported by the petitioner will fall only under Chapter 8 of the Customs Tariff Act, 1975 and therefore, they are prohibited goods. According to him, the goods were rightly detained by the Customs Authorities as they are prohibited goods. He would also submit that till date, no proper reply has been sent by the petitioner to the Show Cause Notice issued by the Customs Authorities. 8. Learned Standing Counsel appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the owner or the bank holder on taking a bond from him in a proper form with such security and conditions as the Adjudicating Authority may require. 11. Therefore, no prejudice would be caused to the respondents, if the petitioner is allowed to submit an application under section 110-A of the Customs Act, 1962 seeking for provisional release of the detained goods and a direction is issued to the respondents to consider the said application on merits and in accordance with law, in the light of the contentions raised by the petitioner in these writ petitions within a time frame to be fixed by this Court. 12. This Court is not expressing any opinion on the merits of the petitioner's application to be filed under section 110-A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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