https://www.taxtmi.com/caselaws?id=797424 Imported areca-nut consignments may be released pending adjudication of classification and customs-duty liability where the classification dispute remains subject to show-cause proceedings. No interim determination is required on whether the goods are roasted or dried areca nuts. Laboratory classification based principally on physical appearance, combined with moisture content below the prescribed limit and comparable to earlier consignments released on personal bond, does not justify continued detention or a bank guarantee. Release may be secured through a personal bond without affecting the pending customs-duty proceedings. en-us Mon, 17 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 16:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797424 Imported areca-nut consignments may be released pending adjudication of classification and customs-duty liability where the classification dispute remains subject to show-cause proceedings. No interim determination is required on whether the goods are roasted or dried areca nuts. Laboratory classification based principally on physical appearance, combined with moisture content below the prescribed limit and comparable to earlier consignments released on personal bond, does not justify continued detention or a bank guarantee. Release may be secured through a personal bond without affecting the pending customs-duty proceedings. Case-Laws Customs Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797424