WRIT TAX No. 511 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 511 of 2026 M/s Pawan Trading Company Thru. Proprietor Mr. Sundar Lal Sipani …..Petitioner(s) Versus Commissioner of Customs (Preventive) U.P. and Uttarakhand Lko. and 2 others …..Respondent(s) Counsel for Petitioner(s) : Yogesh Chandra Srivastava, Counsel for Respondent(s) : Kuldeepak Nag (K.D.Nag)., Saurabh Yadav Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE ABDHESH KUMAR CHAUDHARY, J. 1. Heard learned counsel for the petitioner and Sri Saurabh Yadav, learned counsel for the customs authorities. 2. The records of the present case reveal that areca nuts were seized by the authorities on 09.11.2025 on the basis that the said areca nuts were of foreign origin and were not fit for human consumption. In this particular case, the customs authorities sent the goods for testing to the Arecanut Research and Development Foundation that provided a report dated November 24, 2025 which is delineated below:- WTAX No. 511 of 2026 "IDENTIFICATION OF ORIGIN Based on Cut test, Appearance, Size, etc Observations: 1. Country of origin of Arecanut: The nuts are mostly round to oval in shape and medium in size. The inside portion in mos