https://www.taxtmi.com/caselaws?id=425152 The court granted the mandamus directing the release of imported Betel Nut Product known as Supari from Myanmar, emphasizing prompt action for perishable goods. It clarified the discretion to impose fines in lieu of confiscation under Sections 110A and 125 of the Customs Act, 1962. The judgment applied Circular No.22/2004-Cus. to expedite the release of consignments in classification disputes, ensuring revenue protection and timely resolution while upholding natural justice principles. en-us Fri, 01 Jul 2022 00:00:00 +0530 Sun, 17 Jul 2022 17:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425152 The court granted the mandamus directing the release of imported Betel Nut Product known as Supari from Myanmar, emphasizing prompt action for perishable goods. It clarified the discretion to impose fines in lieu of confiscation under Sections 110A and 125 of the Customs Act, 1962. The judgment applied Circular No.22/2004-Cus. to expedite the release of consignments in classification disputes, ensuring revenue protection and timely resolution while upholding natural justice principles. Case-Laws Customs Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425152