TaxTMI 
TaxTMI 
2026 (8) TMI 1298
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.... Sr. Standing Counsel, CBIC/UOI with Ms. Himanshi Gautam, Advocate & Ms. Drishti Saraf, Advocate; for appellant in CUSAP-44-2026; for respondents No.1-4 & 7 in CWP-28628-2024; for respondents No.1, 2, 4 & 5-Custom in CWP-17983-2025; also for respondents No.7 & 8-CRCL in CWP-17983-2025. For the Respondents: Mr. Yudhveer Advocate for Mr. Praveen Moudgil, Advocate for FSSAI respondent No.6 in CWP-17983-2025 & respondent No. 5 in CWP-28682-2024. For the Respondent: Mr. Jaivir S. Chandail, Advocate & Mr. Amandeep Chauhan, Advocate No.12 in CWP-17983-2025. ASHWANI KUMAR MISHRA, ACJ. (ORAL) 1. These petitions, although are instituted seeking different reliefs, but in essence, the prayer in all these petitions is for release of imported....
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.... Test Method Result 1. Moisture % by mass AOAC 934.06/fssai manual- dried fruits and vegetables -. 20.1 2.37 2. Damaged Nuts % (damaged nuts include blemish or craked nuts, broken nuts, nuts not fully dehusked & those the pithy of which is black (% by mass) FSSAI Manual/IS:16962 (Clause 3.5):2018 Nil 3. Damaged by moulds & insects (% by mass) 9.97 4. Total Ash (% by mass) FSSAI Manual 2024 1.62 5. Aerocoline -- Present 6. Total Aflatoxin (ug/kg) CRCL/SOP/16/1:2020 BDL 7. Salmonella IS 5887 (P-III) (See 1):2020 Absent 8. Listeria Monocytogenes IS: 14988 (P-I):2020 Absent 9 Vibrio Cholerae IS: 5884 (P-V): 19....
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....nual-Dried Fruits and Vegetables -. 20.1 3. Total Ash, (% by mass) --- FSSAI Manual 2024 4. Acid Insoluble Ash (% by mass) --- FSSAI Manual 5. Damaged Nuts % (damaged nuts include blemish or cracked nuts, broken nuts, nuts not fully dehusked & those the pith of which is black (% by mass) 12% (Max) FSSAI Manual IS:16962 (Clause 3.5): 2018 6. Damaged by moulds & insects (% by mass) 14% (Max) 7. Total Aflatoxin (ug/kg) 15 ug/kg (Max) CRCL/SOP/16/1:2020 8. Copper(Cu) (mg/kg) 30 mg/kg (Max) AOAC 2015 9. Cadmium (Cd) (mg/kg) 1.0 mg/kg (Max) AOAC 2015 10. Lead (Pb) (mg/kg) 2.5 mg/kg (Max) AOAC 2015 11. Tin (Sn) (mg/kg) 250 mg/kg (Max) ....
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.... areca nuts, and rather 'dried' areca nuts, is based on the physical appearance of the product, and not any other scientific parameters determined for identifying the product as such. 5. Our attention has been invited to various documents and the affidavits of the respondents, which would go to show that on the basis of the physical appearance of the sample, its colour is found to be brown, which is usually the colour of roasted areca nuts. In addition to the test report extracted above, there are other reports, most of which are ultimately about the sample being dried areca nuts based upon the physical appearance of the sample itself. It is, therefore, submitted on behalf of the petitioner that such reports cannot justify the de....
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....edings and, therefore, we refrain ourselves from expressing any opinion on it at this stage. 8. Considering the fact that the petitioner has been engaged in import of such products for the last several years and the respondents themselves have released four consignments on furnishing of personal bond, we are of the view that all the consignments of roasted areca nuts ought to be released on similar terms. 9. We may also take into consideration the stand of the revenue that the four consignments of areca nuts were released on personal bond, only because the issue therein was with regard to determination of country of origin, and the factum of imported goods being roasted areca nut not being disputed, deserves to be mentioned. We, howev....