https://www.taxtmi.com/caselaws?id=753905 Roasted areca nut consignments were held to answer the relevant tariff classification and, on laboratory testing obtained by the Court, to satisfy the applicable food safety standards for human consumption. The Court also held that the availability of provisional release machinery under the Customs Act did not bar writ relief in an appropriate case. On the facts, where the classification issue had already been settled and the importers' requests for release remained unaddressed, the Court directed release of the goods subject to payment of applicable taxes, execution of bond, and production of required certificates, while leaving assessment and consequential customs action open to the authorities. en-us Tue, 23 Apr 2024 00:00:00 +0530 Thu, 13 Jun 2024 08:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753905 Roasted areca nut consignments were held to answer the relevant tariff classification and, on laboratory testing obtained by the Court, to satisfy the applicable food safety standards for human consumption. The Court also held that the availability of provisional release machinery under the Customs Act did not bar writ relief in an appropriate case. On the facts, where the classification issue had already been settled and the importers' requests for release remained unaddressed, the Court directed release of the goods subject to payment of applicable taxes, execution of bond, and production of required certificates, while leaving assessment and consequential customs action open to the authorities. Case-Laws Customs Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753905