Allowed

Vandana Trading Company v. Customs (P) Jamnagar

CESTAT20 Apr 2026C/10298/2026

Case brief

AI extract

What is this about?

The Tribunal allowed an appeal against the denial of provisional release of Roasted Areca Nuts on grounds of ITC violation. The Court directed the release of goods on bond for industrial use within 15 days, subject to supervision by GST or Customs officers to certify usage.

What did the court decide?

Goods directed to be released on bond for industrial use within 15 days subject to supervision by GST or Customs officers.

Vandana Trading Company vs Customs (P) Jamnagar — CESTAT (2026) — LawSathi Research

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Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

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REGIONAL BENCH- COURT NO. 02

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Customs Appeal No. 10298 of 2026

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[Arising out of OIO F. No. CUS/SIIB/INT/247/2026-Prev-O dated 23/03/2026 passed by the Commissioner of Customs (P) Jamnagar]

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VANDANA TRADING COMPNAY …..Appellant Near Deepak Pywood, Durga Colony, Rampura Road, Ward No.21, Sikar, Rajasthan-332001

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VERSUS

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Customs (P) Jamnagar …..Respondent

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Seema Shulk Bhavan, Jamnagar, Rajkot Highway, Near Victoria Bridge, Jamnagar, Gujarat-361001

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APPEARANCE:

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Ms. Raksha Bhandari & Shri. Manish Jain, Advocates for the Appellant Ms. Sunita Menon, Superintendent (AR) for the Respondent

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CORAM: HON'BLE MR. SOMESH ARORA, MEMBER ( JUDICIAL )

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Final Order No.10289/2026_

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DATE OF HEARING:20.04.2026 DATE OF DECISION:20.04.2026

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SOMESH ARORA

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In this instance, the department has made out a case against the appellant who are in business of import and wholesale trade of “Roasted Areca Nuts”, stating that it was not fit for human consumption and, therefore, the import could not be allowed, as there was an ITC violation involved. The Department accordingly denied the provisional release of “Roasted Areca Nuts” as they were found to be unfit for human consumption. At this stage, the Advocate states that the proposal was given to lower authorities that “Roasted Areca Nuts” imported by them will not be subjected to human consumption and will be put to industrial use, and therefore, the ITC violation will not exist. To that extent, they are prepared to furnish a bond indicating fulfilment of conditions to ensure that the product is put to industrial use only and not allowed to go waste.

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2 | P a g e C / 1 0 2 9 8 / 2 0 2 6 - S M

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Learned AR states that apart from the bond, it should be ensured that the industrial usage will be certified by either the GST officers or the Customs Officers, as the case may be, and the same should be done under the GST/Customs supervision.

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Learned Advocate has no problem, provided the department ensures the presence of GST Officers at the time required by them. Learned Advocate also indicates that his client may have to use the material in the next 15 days. It is directed that department should ensure the presence as per the requirement by them in the next 15 days of the GST/Customs Officer, to make sure that the usage as indicated by them is ensured by the appellant. Under these conditions, the goods are directed to be released on bond in the next 15 days to ensure that the industrial use by the purchaser is made.

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4. Appeal allowed with the above directions.

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(Dictated & Pronounced in the open court)

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(SOMESH ARORA) MEMBER ( JUDICIAL )

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Prachi

Vandana Trading Company v. Customs (P) Jamnagar

Case brief

What is this about?

What did the court decide?

Vandana Trading Company v. Customs (P) Jamnagar

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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