https://www.taxtmi.com/caselaws?id=468488 Specific tariff classification for roasted areca nuts prevails over the general entry for fresh or dried areca nuts, placing the goods under Chapter 20 rather than Chapter 8. Provisional assessment must follow the Customs Act and applicable regulations; converting a final import assessment into a provisional one without the prescribed process is unlawful. Declared transaction value may be rejected only where the proper officer records reasoned doubt and follows the valuation rules; ad hoc valuation based on a different classification is impermissible. Recovery and confiscation proceedings cannot proceed before lawful completion of assessment, particularly where the goods are not prohibited. The seizure, communication and show cause proceedings were set aside, with release directed under the importer's classification and valuation. en-us Mon, 09 Mar 2026 00:00:00 +0530 Fri, 08 May 2026 21:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468488 Specific tariff classification for roasted areca nuts prevails over the general entry for fresh or dried areca nuts, placing the goods under Chapter 20 rather than Chapter 8. Provisional assessment must follow the Customs Act and applicable regulations; converting a final import assessment into a provisional one without the prescribed process is unlawful. Declared transaction value may be rejected only where the proper officer records reasoned doubt and follows the valuation rules; ad hoc valuation based on a different classification is impermissible. Recovery and confiscation proceedings cannot proceed before lawful completion of assessment, particularly where the goods are not prohibited. The seizure, communication and show cause proceedings were set aside, with release directed under the importer's classification and valuation. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468488