TaxTMI 
TaxTMI 
2022 (7) TMI 80
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....aran, Mr.V.Sundareswaran, Senior Panel Counsel COMMON ORDER The respondents in all cases are the Customs authorities. The Directorate of Revenue Intelligence has filed Miscellaneous Petitions in WMP.Nos.13829, 13832 & 13836 of 2022 seeking to implead themselves as necessary parties. However, after some discussion and in the nature of the order proposed to be passed, I feel that the presence of the DRI in this matter at this juncture is unnecessary. Hence, the petitions for impleadment are not entertained. 2. This batch of writ petitions has been filed by importers, according to them, of unflavoured Supari (Betal Nut Product) ('goods in question'), from various countries. The consignments had all been imported on 27.02.2022.....
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....oms Tariff classifies 'Areca nuts' under 0802/Chapter-8 Entry 0802 80 as follows: '0802 80 - Areca nuts : 0802 80 10 - Whole kg 100% 90% 0802 80 20 - Split kg 100% 90% 0802 80 30 - Ground kg 100% 90% 0802 80 90 - Other kg 100% 90% The stand of the revenue is that all the consignments imported would fall within the above classification. 7. Per contra, the stand of the petitioners is that their consignments fall under Chapter-21 under the entry 2106 being 'Food preparations not elsewhere specified or included' reading as follows: '2106 .... 2106 10....
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....ng to indicate that this is indeed the product that has been seized, I have called for, and have been furnished the records of proceedings in No.DRI/CZU/VIII/4B/ENQ-1/INT-09/2022 (relating to the petitioner in W.P.No.8604 of 2022) and record the deliberations in this regard as well for compilation of this order. 12. One of the photographs of the seized consignment is extracted below: 13. Upon a comparison of the language of Chapter-8 and Chapter-21, I note that Chapter-21 is a chapter dealing with residuary food products and includes Supari. In my understanding, 'supari', refers to coarsely cut pieces of areca nut that are edible/ingestible. The product featured in the picture extracted above, comprises split areca nuts that have not ....
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....oods such as the commodity in question. The consignments are in the Customs Station since February 2022 and have been exposed to inclement weather and the vagaries of nature. 18. Though some of the petitioners have already made applications for provisional release under Section 110A of the Act, they wish to update their representations in view of events that have transpired in the recent past. This includes reference to an order of the Principal Commissioner, ordering provisional release under Section 110A, in circumstances that the petitioners state are identical to theirs. A copy of such order dated 07.05.2022 has been placed at page-23 of Additional set of documents dated 09.06.2022, filed in WP.No.12473 of 2022. 19. In the case of....
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....r dated 07.05.2022 has come to be passed releasing the consignments of the goods in question, in that case. Thus, in light of the discussion as above, all petitioners are permitted to make applications for provisional release under Section 110A and such applications as/if and when received shall be disposed by the adjudicating authority after hearing the petitioners and simultaneous with a prima facie determination of the classification of the commodity in each case, within a period of two (2) weeks from date of receipt of the applications. 21. In directing a prima facie classification as above, this Court has taken note of the spirit and intention of Circular No.22/2004-Cus. dated 03.03.2004 that reads as follows: 'Circular No.22....