TaxTMI 
TaxTMI 
Sir, kindly let me know that, If seized betel nut is not fit for human consumption whether it can be provisionally released. If not any Judgement, Notification, Circulars or Instruction issued by the Board in this regard may please be provided.
Provisional release of seized betel nuts.
16 Dec 2019 
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Provisional release of seized unfit food items permitted in bulk but sale barred until case attains finality.
Where seized betel nuts are unfit for human consumption, provisional release may be permitted in appropriate cases (for example, when in large quantity), but the goods must not be sold or commercially disposed of until the matter attains finality. (AI Summary)
Where seized betel nuts are unfit for human consumption, provisional release may be permitted in appropriate cases (for example, when in large quantity), but the goods must not be sold or commercially disposed of until the matter attains finality. (AI Summary)