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Customs DutyArticle·10 July 2026

Calcutta HC Orders Provisional Release of Seized Areca Nuts

By J the App

Executive Summary

The Calcutta High Court, directed the provisional release of 24,500 kilograms of imported Assam dried areca nuts seized under the Customs Act. 

The Court held that the perishable nature of the goods, coupled with the prolonged pendency of adjudication proceedings, justified provisional release in accordance with the CBIC Circular dated 16 August 2017. 

The release was made subject to execution of a bond, furnishing of a bank guarantee, and an undertaking that the goods would be used exclusively for industrial purposes and not for human consumption.

Domain | Indirect Tax | Customs

Background

The petitioner's consignment of i...

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