Advance ruling and clean test reports controlled clearance; customs could not infer impurity from an unsupported laboratory note.

Customs authorities could not withhold clearance of imported goods when the goods had already been finally assessed under the tariff heading fixed by advance ruling, the FSSAI report found conformity with the applicable food standard, and the later DYCC report did not record any objectionable or harmful impurity. A reference to kernel husk fragments and a remark that the product may not be ready to use did not amount to a finding of non-conformity or impurity. Reading an adverse conclusion into the report was unsupported, and clearance had to follow the accepted classification and favorable test results.

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Issues: Whether the imported goods could be withheld from clearance despite the advance ruling on classification, the FSSAI report finding conformity with the prescribed food standards, and the DYCC report referring to kernel husk fragments.

Analysis: The goods had already been classified under the relevant tariff heading pursuant to an advance ruling and were finally assessed on that basis. The FSSAI report found the sample to conform to the applicable standard for arecanuts or betelnuts under Regulation 2.3.55 of the Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011. The later DYCC report did not state that the goods contained any objectionable or harmful impurity; it only referred to cut pieces with kernel husk fragments and observed that the product may not be ready to use. The attempt to read into that report an adverse finding of impurity or non-conformity was not supported by the report itself. In these circumstances, the refusal to clear the goods would undermine the advance ruling as well as the favorable test reports.

Conclusion: The withholding of clearance was unjustified and the goods were directed to be released.

Final Conclusion: The petition succeeded, and the petitioner was entitled to clearance of the imported goods with consequential issuance of a detention certificate if applied for.

Ratio Decidendi: Where the competent expert reports do not disclose any objectionable or harmful impurity and the goods conform to the prescribed standards, customs authorities cannot disregard the advance ruling and withhold clearance by reading into the reports a finding that is not stated therein.

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