https://www.taxtmi.com/caselaws?id=767011 A writ petition challenging customs orders was entertained despite an alternative appellate remedy because the classification dispute could be decided on the material before the Court and the relevant advance rulings had already attained finality. On classification, the Court accepted the settled moisture-content criterion: advance rulings treated 10% to 15% moisture as raw areca nuts, while moisture below that range indicated roasted areca nuts. As all laboratory reports showed moisture below 10%, the imported goods were treated as roasted areca nuts, the orders-in-original were not sustained, and clearance of the goods was directed. en-us Tue, 04 Mar 2025 00:00:00 +0530 Tue, 07 Apr 2026 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767011 A writ petition challenging customs orders was entertained despite an alternative appellate remedy because the classification dispute could be decided on the material before the Court and the relevant advance rulings had already attained finality. On classification, the Court accepted the settled moisture-content criterion: advance rulings treated 10% to 15% moisture as raw areca nuts, while moisture below that range indicated roasted areca nuts. As all laboratory reports showed moisture below 10%, the imported goods were treated as roasted areca nuts, the orders-in-original were not sustained, and clearance of the goods was directed. Case-Laws Customs Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767011