https://www.taxtmi.com/caselaws?id=420393 The case involved the denial of provisional release of goods seized post-import by M/s Excellent Betelnut Products Private Limited due to disputes over the classification of 'API supari' under the Customs Tariff Act. The importer's petition before the High Court of Bombay led to testing revealing concerns about the goods' suitability for human consumption. The Tribunal emphasized the statutory responsibilities of customs authorities and the necessity of proper testing procedures. Directions were given for representative samples, testing protocols, and involvement of the Food Safety and Standards Authority of India, with the possibility of re-export if goods were deemed unfit for human consumption. en-us Mon, 07 Feb 2022 00:00:00 +0530 Fri, 01 Apr 2022 20:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420393 The case involved the denial of provisional release of goods seized post-import by M/s Excellent Betelnut Products Private Limited due to disputes over the classification of 'API supari' under the Customs Tariff Act. The importer's petition before the High Court of Bombay led to testing revealing concerns about the goods' suitability for human consumption. The Tribunal emphasized the statutory responsibilities of customs authorities and the necessity of proper testing procedures. Directions were given for representative samples, testing protocols, and involvement of the Food Safety and Standards Authority of India, with the possibility of re-export if goods were deemed unfit for human consumption. Case-Laws Customs Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420393