KUALA LUMPUR, Oct. 14 -- The seasoned fish eggs commonly served on sushi rolls are culinary garnishes rather than luxury caviar substitutes under customs law, the High Court has ruled.

Judge Norliza Othman dismissed an appeal by the Customs Department director-general against a Customs Appeal Tribunal decision that favoured restaurant chain Sushi King Sdn Bhd regarding the classification of imported tobiko (flying fish roe), masago (capelin roe), and frozen mentaiko (pollock roe), NST reported.

The decision confirms that the three products attract zero import duty as prepared or preserved fish, sparing the restaurant operator an 8 per cent tariff imposed on caviar substitutes.

Customs argued that cleaning, seasoning, colouring, and fre...