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TMI Blog2025 (3) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as a raw areca nut and anything below the said category would be considered as roasted areca nut. The said finding has attained finality. All the laboratory reports also state that the moisture content of the areca nuts is below 10%. Therefore, there are no reason to interfere with the impugned order.
Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 23, in which paragraph 6.17 reads as under: "6.17 Among many objections I find one observation of the jurisdictional Customs Commissionerate quite important. The applicant's claim that after repeated roasting for 2-3 days under 130- 150 degrees Celsius in a roasting oven due to which the water content is reduced to 10-15% is a complete misrepresentation of facts. Jurisdictional Commissionerate has stated that it is evident by the fact available with this office vide (based on) test reports that a raw betel nut falling under Chapter 8 has a moisture content of less than 10% and the betel nut undergoing repeated roasting and severe heat treatment has a water content 10 to 15% appears incorrect. I agree with this observation of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of Customs Compliance Verification (CCV) process on importation of goods. Jurisdictional Customs Commissionerate carry out process of testing of imported goods with the help of concerned government partner agencies (GPAs) to cross-examine accuracy of declaration of goods in the import documents namely a Bill of entry and it's supporting documents before an out of charge (OOC) is granted. Hence, the utility of sample test report at this stage is limited to only support applicant's contention that the goods were subjected to the process of roasting and not merely to a moderate heat treatment." 9. Appellants did not permit clearance of the goods holding that what was imported was raw areca nuts and not roasted areca nuts. Show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the moisture contents found were all below 10%. Even in the reports relied upon by learned Additional Solicitor General of India, which were tendered across the bar today, it ranges from 3.79%; 7.9%; 8.1%; 9.2%; 7.8% and 5.4%. The maximum being 9.2%. None of the samples drawn indicate it to be 10% or above. 14. The learned Single Judge has also considered the admitted position that there is no definition as to what is roasted areca nuts. Learned Additional Solicitor General of India pointed out that the learned Single Judge has used his so-called personal experience in view of his family background to determine what is roasted areca nuts or what is raw areca nuts. Even if we ignore that one paragraph from the impugned judgment, still we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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