https://www.taxtmi.com/highlights?id=104202 Provisional release of imported food consignments may be justified where Customs retains goods without seizure, a seizure memorandum, or recorded reasons establishing liability to confiscation. Sampling of imported food must comply with food-safety legislation and regulations: an authorised food-safety officer must draw the sample in the presence of the Customs Officer and importer. A report based on Customs sampling alone is superseded by a compliant report from an accredited agency confirming conformity with applicable standards. Raw areca nut classification depends on moisture content; consignments with moisture below the stated raw-areca range are prima facie not so classifiable. Release may be secured by a personal bond for differential duty or penalty, while classification and assessment remain open to adjudication. en-us Sat, 26 Sep 2026 08:31:02 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104202 Provisional release of imported food consignments may be justified where Customs retains goods without seizure, a seizure memorandum, or recorded reasons establishing liability to confiscation. Sampling of imported food must comply with food-safety legislation and regulations: an authorised food-safety officer must draw the sample in the presence of the Customs Officer and importer. A report based on Customs sampling alone is superseded by a compliant report from an accredited agency confirming conformity with applicable standards. Raw areca nut classification depends on moisture content; consignments with moisture below the stated raw-areca range are prima facie not so classifiable. Release may be secured by a personal bond for differential duty or penalty, while classification and assessment remain open to adjudication. Highlights Customs Sat, 26 Sep 2026 08:31:02 +0530 https://www.taxtmi.com/highlights?id=104202