2025 (12) TMI 906

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....inter alia, seeking the following prayers: (i) In W.P.(C) 18744/2025: "i) issue a writ of Mandamus thereby directing the Respondent no. 2 to finalize the shipping bill no. 5253762 and 5253855 both dated 29.10.2024 on the basis of the first test report dated 24.12.2024 and 27.12.2024 (Annexure-6) instead of the second test report dated 10.11.2025 (Annexure-8) issued by the respondent no. 3. ii) Issue a writ of Mandamus thereby directing the respondent no. 2 to release the bank guarantee bearing no. 4615IGP251079769 dated 16.01.2025 and bond furnished at the time of releasing of the goods covered under shipping bill no. 5253762 and 5253855 dated 29.10.2024 on provisional basis. iii) Issue a writ of Mandamus....

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.... of various Tobacco products including Pan Masala, etc. According to the Petitioners, they have a Good and Service Tax registration (hereinafter, 'GST registration') and are also registered with the Tobacco Board. The Petitioners also possess Food Safety and Standards Authority of India license (hereinafter, 'FSSAI license'). The GST registration and FSSAI license of the Petitioners are as follows: Case No. GST Registration No. FSSAI License No. W.P.(C) 18728/2025  07AAWFN4255AIZ6 12724999000601 W.P.(C) 18744/2025 06AAKCD7898N1ZM 10824999000495 4. The case of the Petitioners is that they have filed shipping bills for the purpose of export of goods described as Mouth Fresheners, Pan Masala RG and Tobacco T.....

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....nts. Sr. No. Parameters Test method Result 1. Moisture (% by mass) IS 5643:2019 3.92 2 Total Ash on dry basis (% by mass) IS 5643:2019 6.44 3 Total alkaloids as Nicotine (% by mass) on dry basis AOAC 960.08 0.096 4. Silicated residues insoluble in Hydrochloric acid (on dry basis) IS 5643:2019 1.55 5. pH of the sample ---- 9.33   (ii) In W.P.(C) 18744/2025 the CRCL report dated 27th December, 2024 : " TEST REPORT 1. Lab No: CRCL/Food/21/1947(E)/03.12.2024 Reported Date:27.12.2024 2. Test Memo No: 11/CUS/ECF/MISC/393/2024-Docks 3. S/B No: 5253855 Dated: 29.10.2024 4. Name Contact information of customer: Custom House Chenn....

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....techu, added lime and flavouring substances. It is having following constants: Sr.No. Parameters Test method Result 1 Moisture (% by mass) IS 5643:2019 4.69 2 Total Ash On dry basis (% by mass) IS 5643:2019 6.27 3 Total alkailoids as Nicotine (% by mass ) On dry basis AOAC 960.08 0.06 4 Silicated residues insolable in Hydrochloric acid (On dry basis) IS 5643:2019 1.43 5 pH of the sample .... 9.38 (iii) In W.P.(C) 18728/2025 CRCL report dated 27th December, 2024 : "TEST REPORT Report dated 27.12.2024 1. Lab No: CRCL/Food/21/19 (E)/ 2. Test Memo No: /CUS/ECFS/MISC/393/2024-Docks 3. S/B No: Dated: 28.10.2024 4. Name ....

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....avouring substances. Based on the test findings each sample u/r has the characteristics of Gutka, which is chewing tobacco product as per IS 10335; 2016. Each sample is other than Pan masala, Khaini and Surti. Each sample is other than food preparation as per Section 2.3.4 of Food Safety and Standards (Prohibition and Restrictions on Sales) Regulations, 2011." 9. Pursuant to the second CRCL reports, letters dated 5th February, 2025 (hereinafter, 'letters') have been sent by the Commissioner of Customs to the GST Department, to not issue the refunds to the Petitioners. 10. Aggrieved by the clarification in the second CRCL reports, the Petitioners have preferred the present petitions. 11. Issue Notice in W.P.(C) 187....