https://www.taxtmi.com/caselaws?id=762899 The Madras HC upheld the AAR's classification of imported betelnuts/arecanuts (Supari) under CTH 21069030 rather than Chapter 8 as contended by the Department. The Court rejected the Department's appeal and upheld the Importer's claim under Section 28J of the Customs Act, 1962. Given the prolonged detention of perishable goods, the HC directed immediate release within one week and ordered the Department to issue a Detention Certificate for waiver of demurrage and container detention charges under the Handling of Cargo in Customs Area Regulations, 2009. en-us Fri, 06 Dec 2024 00:00:00 +0530 Tue, 10 Dec 2024 08:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762899 The Madras HC upheld the AAR's classification of imported betelnuts/arecanuts (Supari) under CTH 21069030 rather than Chapter 8 as contended by the Department. The Court rejected the Department's appeal and upheld the Importer's claim under Section 28J of the Customs Act, 1962. Given the prolonged detention of perishable goods, the HC directed immediate release within one week and ordered the Department to issue a Detention Certificate for waiver of demurrage and container detention charges under the Handling of Cargo in Customs Area Regulations, 2009. Case-Laws Customs Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762899