TaxTMI 
TaxTMI 
2026 (7) TMI 2025
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....it the consignment was seized and detained by the respondent no. 2 under Section 110 of the Customs Act, 1962 by issuing a detention memo dated March 24, 2026. The samples were sent for testing before the Areca nut Research and Development Foundation ("ARDF", for short) by the concerned Superintendent of Customs. 3. The petitioner filed an application under Section 110A of the Customs Act, 1962 praying for provisional release of the seized items. The prayer of the petitioner for provisional release of the seized items stood rejected by the order dated June 23, 2026. 4. Mr. Chakraborty, learned advocate appearing for the petitioner submits that the test report of the samples sent to the ARDF indicates that the Areca nuts resembles the ....
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.... are of substandard quality and are unsafe for human consumption. He further submits that the Additional Commissioner of Customs after having noticed the notification dated February 14, 2023 held that the seized goods were not indigenously procured. He submits that the said respondent authority passed a reasoned order and for such reason this Court should not interfere with such order. He further submits that the order under challenge is an appealable one and the petitioner should be relegated to the appellate authority. 7. Heard the learned advocates for the respective parties and perused the materials placed. 8. This Court is conscious of the well-settled proposition of law that the High Court does not act as a Court of appeal again....
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....size. The cut portion of Areca nuts/ Betelnuts exhibits uniform dark brown alternating with white colour inside. This resembles to the Areca nuts/ Betelnuts of India. The nuts are of good quality. Final Conclusion: The samples of Areca nuts/ Betel nuts received from the Superintendent of Customs, Office of the Superintendent of Customs, Birpara Customs Preventive Unit, Makrapara, Alipurduar, WB vide letter no. C. No. VIII(10)/IMP/CL/ CUS/BRPU/2025-26/40 dt. 25.03.2026 (S/C/ No. 10/IMP/CL/CUS/ BRPU/2025-26 dt. 24.03.2026) under its seal has been tested and found that it is Red whole type of Areca nuts/ Betel nuts and resembled to Indian Areca nuts/ Betelnuts. The nuts are good in quality. Date: 16-04-2026....
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....le limits and are unfit for consumption under the Food Safety and Standards Act, 2006. 17. At this juncture it would be relevant to take note of the submission of Mr. Chakraborty, learned advocate for the petitioner that the petitioner is ready and willing to submit an undertaking that the seized goods, if released, would not be sold in domestic market for the purpose of human consumption. 18. In view of the test report issued by the Areca nut Research and Development Foundation this Court is of the considered view that the seizure for the consignment lacks the foundational basis as the said test report has specifically stated that the seized goods resemble to be of Indian origin. 19. The coordinate Bench in a more or less identica....