Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refused
X X X X Extracts X X X X
X X X X Extracts X X X X
....The core issue is whether seizure for alleged mis-classification was lawful given a prior binding classification by CAAR under Section 28J and FSSAI's conformity opinion; the court reasoned that CAAR's ruling classifying the imported menthol-scented sweet supari under CTH 21069030 and FSSAI test results establishing compliance negate prima facie justification for seizure, and directed release for home consumption subject to a bond for duty demanded under the show-cause notice. The court also refused respondents' insistence on release only against a bank guarantee, while preserving respondents' right to adjudicate classification in due course. - HC....
TaxTMI