The High Court upheld the Advance Ruling Authority's ...

Imported 'Supari' classified under CTH 21069030, not Chapter 8; Importer's claim upheld, Customs' rejected. Perishable goods to be released in a week.

December 10, 2024

Case Laws Customs HC

The High Court upheld the Advance Ruling Authority's classification of imported betelnuts/arecanuts known as 'Supari' under CTH 21069030. The appellant's contention that the goods should be classified under Chapter 8 instead of Chapter 21 was rejected. Consequently, the respondent/importer's claim was upheld, and the appellant/department's claim was rejected u/s 28J of the Customs Act, 1962. The court directed the department to release the detained perishable goods within one week and issue a Detention Certificate for waiver of demurrage and container detention charges under Regulation 6(1)(l) of the Handling of Cargo in Customs Area Regulations, 2009. The appeal was allowed.

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The High Court upheld the Advance Ruling Authority's ...

Imported 'Supari' classified under CTH 21069030, not Chapter 8; Importer's claim upheld, Customs' rejected. Perishable goods to be released in a week.

December 10, 2024

Case Laws Customs HC

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