ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 09.07.2025
Allahabad High Court- Roasted Areca Nuts Classified Under CTH 20081920
The Allahabad High Court, Lucknow Bench, has quashed the customs department’s seizure and upheld the classification of roasted areca nuts under Customs Tariff Heading (CTH) 2008 19 20, rejecting the departmentโs bid to treat them as dried areca nuts under CTH 0802 80.
The case is a significant win for importers, especially those in the agro-commodity business, as it reinforces the legal status of Customs Authority for Advance Rulings (CAAR) and stresses strict adherence to procedural fairness.
Background & Dispute
The petitioner, M/s Rawder Petroleum Pvt. Ltd., imported roasted areca nuts from Indonesia based on an Advance Ruling dated 19.09.2024 obtained from CAAR, New Delhi, which classified the product under CTH 2008 19 20. The Department of Customs, however, challenged this ruling in appellate proceedings and seized the goods, claiming they were dried areca nuts falling under CTH 0802 80, based on test reports from CRCL, New Delhi.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: Allahabad High Court
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