https://www.taxtmi.com/highlights?id=74545 Prayer for a Mandamus to release the consignment of Betel nut imported - prohibited goods or not - Customs department challenging the order of Customs Authority for Advance Ruling - High Court observed that, the clarification or ruling given by the Authority for Advance Rulings (AAR) is binding unless changed by law or annulled under Section 28-K of the Customs Act. - The classification of imported goods is a factual determination to be made by the Assessing Officer considering physical and chemical examination and the commercial parlance test. - Imported goods can be provisionally released under Section 110 of the Customs Act, subject to payment of customs duty on the tariff value, without the need for absolute confiscation. en-us Thu, 01 Feb 2024 07:44:45 +0530 Thu, 01 Feb 2024 07:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74545 Prayer for a Mandamus to release the consignment of Betel nut imported - prohibited goods or not - Customs department challenging the order of Customs Authority for Advance Ruling - High Court observed that, the clarification or ruling given by the Authority for Advance Rulings (AAR) is binding unless changed by law or annulled under Section 28-K of the Customs Act. - The classification of imported goods is a factual determination to be made by the Assessing Officer considering physical and chemical examination and the commercial parlance test. - Imported goods can be provisionally released under Section 110 of the Customs Act, subject to payment of customs duty on the tariff value, without the need for absolute confiscation. Highlights Customs Thu, 01 Feb 2024 07:44:45 +0530 https://www.taxtmi.com/highlights?id=74545