2025 (7) TMI 807

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....#39;BLE MR. JUSTICE S.G. PANDIT AND HON'BLE MR JUSTICE T.M. NADAF For the Appellant (By Sri. Aravind Kamath, ASGI For Sri Unnikrishnan M., Adv.). For the Respondent (By Sri. Kiran S Javali, Sr. Counsel For Sri Shashwath S Prakash, Adv. For C/R). ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) The above three writ appeals are by Commissioner of Customs/respondents before ....

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....r short, '1962 Act'). He would submit that the Custom Authorities dispute the case of the petitioners that it is roasted Areca Nuts. Learned Additional Solicitor General of India would further submits that to determine the tariff, the goods imported would fall under Chapter- VIII and not under Chapter-XX as contended by the petitioners. Further, he submits that the Areca Nuts are being imported by....

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....ubmitted that the duty is Nil. Therefore, the question of putting the petitioners on terms to deposit certain value would not arise. It is further submitted that the consignment i.e., roasted Areca Nuts' duty would be 'zero' in terms of Chapter-XX of the Customs Tariff. Therefore, learned senior counsel would submit that the learned Single Judge was justified in directing release of imported consi....

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....el, whether the imported consignment would fall under Chapter-VIII or Chapter-XX is yet to be decided. For release of imported consignment apart from obtaining bond, it would also require security. 6. In the above circumstances, the following: ORDER a) The petitioners i.e., respondents herein would be entitled for provisional release of the imported consignment, as directed by the learned....