provisional release of the goods being
Inshell Walnuts and Black Pepper imported by
the respondent-assessee and the petitioners in
the respective Tax Appeals
instances of evasion of Customs duty by showing
imports of dry dates from Pakistan as imports from other
countries and several cases have been booked ... crores by way of
diversion of duty free import goods viz. Areca Nut,
White/Black Pepper. Meanwhile, the enquiry with respect to
subject consignment
nourishment and so would exclude condiments and spices such as yeast, salt, pepper, baking powder and turmeric. In a wider sense, it includes everything that ... would be one which is "eaten as food". Therefore, one important criterion which is supplied by these observations of Bose, J., is that
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