https://www.taxtmi.com/caselaws?id=762102 Imported areca nuts were treated as roasted areca nuts because the classification followed earlier accepted moisture-content parameters and the contemporaneous laboratory reports, many showing moisture below 10% and several below 4%, while no independent scientific basis justified departure from that framework. The absence of a precise statutory definition of roasted areca nuts made the prior classification methodology and test data controlling. Writ interference was held maintainable despite an alternate appellate remedy because the adjudication ignored binding parameters and material evidence, amounting to jurisdictional and legal error. The adjudication order was set aside and release of the goods without demurrage was directed. en-us Fri, 22 Nov 2024 00:00:00 +0530 Sat, 23 Nov 2024 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762102 Imported areca nuts were treated as roasted areca nuts because the classification followed earlier accepted moisture-content parameters and the contemporaneous laboratory reports, many showing moisture below 10% and several below 4%, while no independent scientific basis justified departure from that framework. The absence of a precise statutory definition of roasted areca nuts made the prior classification methodology and test data controlling. Writ interference was held maintainable despite an alternate appellate remedy because the adjudication ignored binding parameters and material evidence, amounting to jurisdictional and legal error. The adjudication order was set aside and release of the goods without demurrage was directed. Case-Laws Customs Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762102