https://www.taxtmi.com/caselaws?id=424525 The High Court refused to entertain Customs authorities' impleadment petitions in cases involving seized unflavoured Supari consignments. Petitioners challenged the classification under Chapter-8, advocating for Chapter-21 classification as "Food preparations." The Court emphasized the need for detailed examination, considering certificates from the Food Safety Authority. Provisional release under Section 110A was highlighted, stressing prompt decisions, especially for perishable goods. Petitioners were allowed to apply for release, with a timeline for classification determination. Compliance with Circular No.22/2004-Cus. was mandated for disputed consignments' release, with the judgment disposing of writ petitions without costs. en-us Mon, 13 Jun 2022 00:00:00 +0530 Sun, 03 Jul 2022 19:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424525 The High Court refused to entertain Customs authorities' impleadment petitions in cases involving seized unflavoured Supari consignments. Petitioners challenged the classification under Chapter-8, advocating for Chapter-21 classification as "Food preparations." The Court emphasized the need for detailed examination, considering certificates from the Food Safety Authority. Provisional release under Section 110A was highlighted, stressing prompt decisions, especially for perishable goods. Petitioners were allowed to apply for release, with a timeline for classification determination. Compliance with Circular No.22/2004-Cus. was mandated for disputed consignments' release, with the judgment disposing of writ petitions without costs. Case-Laws Customs Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424525