Prayer for a Mandamus to release the consignment of Betel nut ...

Mandamus Petition Seeks Release of Imported Betel Nut Amid Customs Dispute Over Goods Classification and Provisional Release.

February 1, 2024

Case Laws Customs HC

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 chemical examination and the commercial parlance test. - Imported goods can be provisionally released under Section 110 of the Customs Act, subject to payment of customs duty on the tariff value, without the need for absolute confiscation.

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Prayer for a Mandamus to release the consignment of Betel nut ...

Mandamus Petition Seeks Release of Imported Betel Nut Amid Customs Dispute Over Goods Classification and Provisional Release.

February 1, 2024

Case Laws Customs HC

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