TaxTMI 
TaxTMI 
2025 (3) TMI 981
X X X X Extracts X X X X
X X X X Extracts X X X X
....h in Special Civil Application No.3351 of 2025. Learned advocate Mr. C.B. Gupta waives service of notice on behalf of the respondents. 3. Facts are identical in both the petitions and therefore, for the sake of convenience, facts are recorded from Special Civil Application No.1254 of 2025. 4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for a direction to the respondents to assess the Bill of Entry No.6003698 dated 07.10.2024 by allowing the Roasted Areca Nuts imported by the petitioner by the said Bill of Entry for clearance of goods for home consumption. The petitioner has also prayed for quashing and setting aside the letter dated 13.02.2025 issued during the pendency of this petition for p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rameters and appearance, the sample has the characteristics of Areca Nuts. It was further stated that whether the goods were fit for human consumption could not be ascertained since the parameters of TPC, Y&M, S. aureus, Enterobacteriacae were not done due to sample not being received in sterile bags and Metal contaminants of the sample could not be done due to instrument breakdown. 9. It was further pointed out that the Plant Protection Officer also examined the consignment imported under the said Bill of Entry on 28.11.2024 and certified that the imported consignments accorded quarantine clearance/provisional quarantine clearance for growing in an approved post entry/Quarantine facility as per the provisions of Clause 3(1B) of the Plant ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rential duty for provisional release. 15. Learned advocate Mr. Modh therefore, submitted that the respondents are insisting upon the classification of the goods in question under Customs Tariff Heading No. 080280 so as to levy the Basic Customs Duty (BCD) which otherwise is exempt if the goods in question are classified under Chapter Heading No. 2008 19 20. 16. Per contra, learned advocate Mr. C.B. Gupta for the respondents referred to and relied upon the affidavit in reply filed on behalf of the respondents contending inter-alia that the respondents are in the process of examining the goods in question and the petitioners may furnish Bank Guarantee of 25% of the differential duty for the provisional release and after receipt of reply and....