https://www.taxtmi.com/caselaws?id=448882 The HC ruled that imported betel nut consignments could be provisionally released under Section 110 of the Customs Act, 1962, upon payment of customs duty based on tariff value per Notification No.68/2022-Customs(NT) dated 12.08.2022. The court held that absolute confiscation was unnecessary when proper customs duty is paid, even if goods are classified under residuary Chapter Sub Heading 0802 80 90. The petition was allowed, with cases remitted back to customs authorities for re-adjudication of show cause notices in accordance with the court's observations regarding provisional clearance procedures. en-us Fri, 22 Dec 2023 00:00:00 +0530 Wed, 31 Jan 2024 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448882 The HC ruled that imported betel nut consignments could be provisionally released under Section 110 of the Customs Act, 1962, upon payment of customs duty based on tariff value per Notification No.68/2022-Customs(NT) dated 12.08.2022. The court held that absolute confiscation was unnecessary when proper customs duty is paid, even if goods are classified under residuary Chapter Sub Heading 0802 80 90. The petition was allowed, with cases remitted back to customs authorities for re-adjudication of show cause notices in accordance with the court's observations regarding provisional clearance procedures. Case-Laws Customs Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448882