2025 (3) TMI 396

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....B. Kumar Senior Counsel for Mr. B. Sathish Sundar in W.A.No.3647 of 2024, Dr. S. Krishnanandh in W.A.No.3648 of 2024 COMMON JUDGMENT HON'BLE CHIEF JUSTICE By consent, the appeals were taken up for hearing at the admission stage. 2. Appellant revenue is impugning an order pronounced on 22nd November, 2024, by which, a learned Single Judge was pleased to quash the orders-in-original dated 22nd July, 2024 passed by the Additional Commissioner of Customs, Group-1, second appellant herein. 3. As the facts are almost identical, save and except the variance in the Bill of Entry numbers and quantity of goods imported and as what is impugned is a common order and judgment, we decide to dispose these appeals by this common judgment....

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....a moisture content of less than 10% and the betel nut undergoing repeated roasting and severe heat treatment has a water content 10 to 15% appears incorrect. I agree with this observation of the Commissionerate. As mentioned earlier, actual samples of the imported goods can be drawn and tested for ascertaining the actual moisture content by the jurisdictional Customs Commissionerate at the time of Customs Compliance Verification (CCV) of the imported goods before clearance (Out of Charge (OOC) is granted to ensure that the goods are conforming to what is declared in the import documents. I also do not agree with the comment of the jurisdictional commissionerate that there was any misrepresentation of facts or non-observance of due process. ....

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.... the process of roasting and not merely to a moderate heat treatment." 9. Appellants did not permit clearance of the goods holding that what was imported was raw areca nuts and not roasted areca nuts. Show cause notices were issued and orders-in-original dated 22nd July, 2024 were passed holding that the goods imported were raw areca nuts and not roasted areca nuts. The orders-in-original levied various amounts as penalty, customs duty and also ordered for confiscation. Against the orders-in- original, writ petitions were filed and the writ petitions were disposed of by a common order pronounced on 22nd November, 2024 i.e., impugned in these appeals. 10. The two issues that came up for consideration before the learned Single Judge wer....

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....udge has used his so-called personal experience in view of his family background to determine what is roasted areca nuts or what is raw areca nuts. Even if we ignore that one paragraph from the impugned judgment, still we would find that the learned Single Judge was justified in his approach. Admittedly, the rulings of the Authority for Advance Rulings have attained finality. In fact, it was challenged by the department before this Court in C.M.A.Nos.600, 1206 and 1750 of 2023, which came to be disposed, vide common judgment dated 1 st August, 2023. A Co-ordinate Bench of this Court, of which one of us [Mohammed Shaffiq, J.] was a member, declined to interfere with the ruling of the Authority for Advance Rulings. The ruling has, therefore, ....