https://www.taxtmi.com/highlights?id=102939 Classification of imported roasted areca nuts as roasted or dried remained pending adjudication. Laboratory classification as dried areca nuts based solely on physical appearance was treated as insufficient for continued withholding because moisture content was within the prescribed limit and comparable consignments had been released on personal bond. The imported goods were directed to be provisionally released on personal bond, without a bank guarantee, while classification and consequential customs duty remain subject to pending proceedings. Consignments declared fit for consumption were to be physically delivered within a fortnight. en-us Fri, 21 Aug 2026 16:12:31 +0530 Fri, 21 Aug 2026 16:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102939 Classification of imported roasted areca nuts as roasted or dried remained pending adjudication. Laboratory classification as dried areca nuts based solely on physical appearance was treated as insufficient for continued withholding because moisture content was within the prescribed limit and comparable consignments had been released on personal bond. The imported goods were directed to be provisionally released on personal bond, without a bank guarantee, while classification and consequential customs duty remain subject to pending proceedings. Consignments declared fit for consumption were to be physically delivered within a fortnight. Highlights Customs Fri, 21 Aug 2026 16:12:31 +0530 https://www.taxtmi.com/highlights?id=102939