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    <title>2025 (5) TMI 1052 - DELHI HIGH COURT</title>
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    <description>Conflicting laboratory reports on seized roasted areca nuts did not prevent provisional release, because the latest National Food Laboratory report found non-conformity with food safety standards and evidence of deterioration, including moisture, damage, mould, insects, fungus hyphae and musty odour. The court held that continued retention by Customs would serve no useful purpose after repeated testing and the petitioner&#039;s undertaking that the goods would not be used for human consumption. Provisional release was therefore directed against security, while Customs retained liberty to issue notice and proceed with adjudication in accordance with law.</description>
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    <pubDate>Wed, 07 May 2025 00:00:00 +0530</pubDate>
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      <title>2025 (5) TMI 1052 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=770780</link>
      <description>Conflicting laboratory reports on seized roasted areca nuts did not prevent provisional release, because the latest National Food Laboratory report found non-conformity with food safety standards and evidence of deterioration, including moisture, damage, mould, insects, fungus hyphae and musty odour. The court held that continued retention by Customs would serve no useful purpose after repeated testing and the petitioner&#039;s undertaking that the goods would not be used for human consumption. Provisional release was therefore directed against security, while Customs retained liberty to issue notice and proceed with adjudication in accordance with law.</description>
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