2026 (5) TMI 141

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.... Smt. Sunita Menon, Superintendent(AR) for the Respondent ORDER SOMESH ARORA In the instant case, the imported goods are Roasted Areca Nuts, which were declared to be fit for human consumption. The goods were subjected to testing and the test report also favoured the appellant, indicating that the damage by insects was 2.9%, which is within the permissible limit of 3% under the relevan....