https://www.taxtmi.com/caselaws?id=780037 Imported roasted areca nuts with moisture content below 10% were treated as roasted areca nut in line with prior Division Bench rulings, and the Court applied that settled position to the tested consignments. Because the restrictive notification was already stayed, the goods were not to be treated as prohibited on that basis. Given that the consignments were perishable and further investigation was unnecessary after CRCL testing, provisional release was directed for the eligible consignments, subject to payment of duty and execution of a bond for differential duty. Adjudication on classification and any differential duty or penalty remained open. en-us Tue, 14 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780037 Imported roasted areca nuts with moisture content below 10% were treated as roasted areca nut in line with prior Division Bench rulings, and the Court applied that settled position to the tested consignments. Because the restrictive notification was already stayed, the goods were not to be treated as prohibited on that basis. Given that the consignments were perishable and further investigation was unnecessary after CRCL testing, provisional release was directed for the eligible consignments, subject to payment of duty and execution of a bond for differential duty. Adjudication on classification and any differential duty or penalty remained open. Case-Laws Customs Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780037