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TMI Blog2024 (6) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, 2011. The respective petitioner has placed copies of communications and representations seeking release of the goods. Such requests and representations were made even before the goods were subject to seizure. As on date, those representations have not been responded to by the respondents. While the adjudication officer is empowered to provisionally release goods, on application, subject to the execution of a bond and the provision of security, if deemed appropriate, the existence of such power does not operate as an embargo against the exercise of jurisdiction by this Court in appropriate cases. The factual issue as to whether the goods are areca nuts and whether they are fit for human consumption was also decided in favour of the respective petitioner by the FSSAI. The respondents are directed to release the consignments subject to fulfilment of conditions imposed - petition disposed off. - Hon'ble Mr. Justice Senthilkumar Ramamoorthy W.P.Nos.36343, 33420 and 33422 of 2023 For the Petitioner : Mr.B.Sathish Sundar, Dr.S.Krishnanandh For the Respondents : Mr.V.Sundareswaran Senior Standing Counsel W.P.Nos.36400, 36399 of 2023 For the Petitioner : Mr.N.Viswanathan For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 19 20. (iii) The Division Bench of this Court affirmed the ruling of the CAAR and refused to interfere with the same when the ruling of the CAAR was carried in appeal in C.M.A.Nos.600, 1206 and 1750 of 2023. (iv) Therefore, the question of classification was resolved conclusively and, consequently, does not fall for consideration in these petitions. (v) As a consequence of the question of classification being decided, the only question that survives for consideration is whether the consignments imported under the respective bills of entry qualify as roasted areca nuts. (vi) It was concluded in the earlier report of the CRCL Chennai and both the earlier and recent report of the FSSAI that each consignment contains roasted areca nuts, which are fit for human consumption. (vii) Therefore, these goods are liable to be released to the respective petitioner subject to payment of applicable taxes, if not already paid. 7. The submissions and contentions of Mr.V.Sundareswaran, learned senior standing counsel, in response may be summarised as under:- (i) The relief claimed in the writ petitions is for a mandamus to direct release of goods, and such relief cannot be claimed in proceedings u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H 2008, various Supreme Court rulings upholding guiding value of the HSN Explanatory notes for deciding classification under Customs Tariff Act, 1975 and previously mentioned two Supreme Court judgments classifying roasted nuts which include almonds, betel nut and other nuts under chapter 20 by taking recourse to HSN explanatory note to Tariff Heading 2008 I hold that roasted betel nuts are correctly classifiable under the tariff item 2008 19 20 of chapter 20 of the first schedule of the Customs Tariff Act, 1975. 5. On the basis of foregoing, I rule that the Roasted betel nuts fall under Tariff Heading 2008, specifically under Tariff Entry 2008 19 20: 'Other roasted nuts seeds' of chapter 20 of the first schedule of the Customs Act, 1975. This ruling was made in cases filed by each petitioner before this Court. Needless to say, the customs authorities were also parties thereto. Consequently, unless overruled, the ruling is binding on the petitioners concerned and the respondents as per Section 28J of the Customs Act. 9. The ruling of the CAAR was carried in appeal in C.M.A.Nos.600, 1206 and 1750 of 2023. The said appeals were disposed of by judgment dated 01.08.2023. In rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt thereof, the FSSAI shall send such samples for testing to one of the laboratories accredited to it. (v) The said laboratory shall test the samples on all relevant parameters to determine whether the samples are roasted areca nuts. (vi) Such testing shall also be undertaken for purposes of determining whether the areca nuts are fit for human consumption. (vii) The report of the laboratory shall be communicated to this Court by the FSSAI on or before 05.03.2024. 12. Pursuant to the above directions, the reports of the accredited laboratory, M/s.CVR Labs (P) Limited, and the report of the FSSAI were placed on record. By way of illustration, Report No.24020173.01 is extracted below: Report No.: 24020173.01 Opinion: I am of the opinion, the sample is Roasted Arecanut (Code number and Serial Number HNOC2402001) conforms as per COA standards laid down regulation no.2.3.55 of the Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011 and 2.1.1, 2.2.1, 2.3.1 2.5.1 of the Food Safety and Standards (Contaminants, Toxins and Residues) Regulations, 2011. Place : Chennai Date : 27-02-2024. All the reports are substantially similar to the above report. 13. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1675, 8160955, 8272800, 8703860, 8704992 and 8834034 to M/s.Universal Impex subject to the terms and conditions set out below. (2) The respondents are directed to release the goods under Bills of Entry Nos.8527337, 8650419, 8635894, 8527417, 8293892 to M/s.Neena Enterprises subject to the terms and conditions set out below. (3) The respondents are directed to consider and dispose of expeditiously a request for waiver of demurrage, if made by the respective petitioner. (4) M/s.Universal Impex and M/s.Neena Enterprises shall pay all applicable taxes and duties in respect of each consignment. (5) The above mentioned parties shall also execute a personal bond for the differential duty as between that leviable if the goods were classified under CTH 08 02 80 instead of CTH 2008 19 20 to the satisfaction of the respondents. (6) All other requisite certificates, such as the phytosanitary certificate, shall be submitted by the respective petitioner. (7) The goods shall be provisionally released within 48 hours from the fulfillment of all the above conditions. (8) This order will not stand in the way of the respondents undertaking assessment in accordance with the Customs Act. (9) No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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