The Punjab and Haryana High Court has ordered the release of imported consignments of “roasted” areca nuts on the importer furnishing a personal bond.Among other things, the Bench held that it would not be appropriate to withhold the goods for years together when the laboratory’s conclusion that they were “dried” rather than “roasted” was based on physical appearance and no other scientific parameters.The Bench of Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor, at the same time, made it clear that the release would remain subject to proceedings for determination of the customs duty payable by the importer.The order was passed on three petitions filed by Ludhiana-based M/s Prenda Creations Pvt Ltd against the Union of India and other respondents seeking release of imported roasted areca nuts.The dispute arose after the company imported roasted areca nuts from Indonesia and expressed its willingness to pay the applicable customs duty. The respondents, however, took the view that the imported product was not “roasted” areca nuts but “dried” areca nuts, attracting a different rate of duty. The goods consequently remained in a Customs bonded warehouse from November 2024 onwards.The respondents, on the other hand, relied on a Central Revenue Control Laboratory, New Delhi, report. The report in its concluding observations stated that the sample, based on physical appearance, might not be considered roasted areca/betel nut.The Bench then examined the Standard Operating Procedure placed on record for testing areca nuts and found that the laboratory’s conclusion distinguishing the product as dried rather than roasted was based on appearance rather than any other scientific parameters.The Bench asserted: “What is evident is that the conclusion of the laboratory that the sample of roasted areca nuts is actually not ‘roasted’ 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.”The court also considered the respondents’ own affidavit concerning four consignments that had been released by the Customs authorities on furnishing personal bonds. The court noted that the reports were similar in respect of moisture content, which was below the permissible limit of 7 per cent.Referring to the importance of that parameter, the court observed: “The moisture content, which is the major determinative factor of the product in all such matters, is below 7 per cent, which is within the permissible limit of moisture.”The Bench took note of the fact that the petitioner had also placed on record a private laboratory report as per which all imported consignments were determined to be roasted nuts. “The specific assertion made in the petition in this regard remains unrebutted,” the Bench observed.The court also noted that the petitioner had been engaged in importing such products for years and that the respondents themselves had released four consignments on personal bond. Allowing the petitions, the Bench directed the respondents concerned to “release the imported consignment of roasted areca nuts forthwith on the petitioner’s furnishing of personal bond.” The release was made subject to the appropriate proceedings for determining the customs duty in accordance with law.