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        2025 (7) TMI 1789 - SCH - Customs

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        SC upholds HC ruling classifying roasted areca nuts under Chapter 20, confirming moisture content criteria below 10% The SC dismissed the Special Leave Petitions, upholding the HC's classification of the roasted areca nuts as non-prohibited goods under Chapter 20 of the ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            SC upholds HC ruling classifying roasted areca nuts under Chapter 20, confirming moisture content criteria below 10%

                            The SC dismissed the Special Leave Petitions, upholding the HC's classification of the roasted areca nuts as non-prohibited goods under Chapter 20 of the Tariff. The HC's finding that areca nuts with moisture content below 10% qualify as roasted nuts was affirmed, supported by laboratory reports. There was no error in the HC's decision, and the impugned order stands confirmed.


                            The Supreme Court, through Hon'ble Justices Ujjal Bhuyan and K. Vinod Chandran, after hearing senior counsel for both parties and perusing the impugned order dated 4 March 2025 of the Madras High Court, found "no error or infirmity in the view taken by the High Court." Consequently, the Special Leave Petitions were dismissed, and any pending applications were disposed of.

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