TaxTMI 
TaxTMI 
2026 (1) TMI 585
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....legality and validity of the Seizure Memo dated 27.10.2025 issued by Respondent No. 5, and the action on part of the Respondent Nos. 2 to 6 in not permitting the clearance of "Betel Nut product known as Supari (Menthol Scented Sweet Supari) (mouth freshener)" imported by the Petitioner and covered under Bill of Entry No. 3383103 dated 20.07.2025 for home consumption ("imported goods"). 3. The case of the Petitioner is that she is involved in the business of trading of the imported goods. The Petitioner, on 14.11.2022, had approached the Customs Authority for Advance Ruling, Mumbai ("CAAR") seeking classification of the imported goods under CTH 21069030 of the Customs Tariff Act in accordance with the provision of Section 28H of the Custo....
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....(Civil) Diary No. 44990 of 2024 in the Hon'ble Apex Court challenging the above order and judgment dated 04.03.2024 of this Court. The Hon'ble Apex Court, vide its order dated 28.03.2025, was pleased to condone the delay and grant leave. The Hon'ble Apex Court has not stayed the order and judgment dated 04.03.2024 passed by this Hon'ble Court. 8. On such backdrop, the Petitioner imported another consignment of the imported goods and filed Bill of Entry No. 3383103 dated 20.07.2025, inter alia, classifying imported goods under CTH 21069030 of the Customs Tariff Act and seeking clearance thereof for home consumption on payment of duty applicable under the Chapter heading 21069030 of the Customs Tariff. 9. On 26.07.2025, ....
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....the applicable rate under CTH 08028090 of the Customs Tariff Act, (ii) demand duty of Rs. 1,77,24,941/- with appropriate interest, (iii) confiscate the imported goods under Section 111(m) of the Act and (iv) impose penalty under 112(a) and 114AA of the Act. 14. The above-mentioned show cause notice dated 10.12.2025, is placed before this court by the Petitioner by filing an Additional Affidavit dated 17.12.2025. 15. In response to the aforesaid fact, the learned Counsel for the Respondents submits that if the Petitioner wants provisional release case of the imported goods, then the Petitioner should provide a bond and a bank guarantee for the differential duty. In this regard he relied upon the order and jud....
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....SSAI, following the statutory mandate under the said Regulations, had no objection to the imported goods being cleared for home consumption. 20. The Respondents, however, were not satisfied, and over and above the FSSAI opining that the imported goods conform to the edible standards, as laid down under the said regulations, obtained a further analysis of the imported goods from CRCL. CRCL vide its test report dated 12.09.2025, inter alia, confirmed that the imported goods have the characteristics of menthol scented supari as per the Food Safety & Standards & Regulation 2011 and IS 16962:2018. CRCL has further confirmed that the imported goods may be considered fit for human consumption. Thus, there cannot be any dispute about the importe....
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....It would be open for the Respondents to adjudicate the said issue of alleged mis-classification of imported goods and pass appropriate orders in accordance with law, and no prejudice would be caused to the Respondents if the imported goods are permitted for clearance on Petitioner's furnishing a bond towards the duty demanded under the show cause notice. 26. Accordingly, without adjudicating the issue on merits, we pass the following order:- (a) The Respondents are directed to forthwith permit clearance of Betel Nut product known as Supari (Menthol Scented Sweet Supari) (mouth freshener) covered under Bill of Entry No. 3383103 dated 20.07.2025 for home consumption upon the Petitioner paying the duty /IGST, if any, payable un....