Case Law Details
Nutrigenomics Private Limited Vs Commissioner of Customs (Kerala High Court)
Introduction: In a recent judgment, the Kerala High Court has addressed the plea filed by Nutrigenomics Private Limited against the Commissioner of Customs. The petitioner sought the release of imported goods with a limited shelf life and perishable nature. This article provides a comprehensive analysis of the court’s decision.
Detailed Analysis: The petitioner’s writ petition outlined several reliefs, urging the court to consider representations and reassess the bill of entry for imported goods. Specifically, the goods in question were nutritional health supplements falling under HS codes 30045090 and 29181590. These included Orthoplex Clinical C 100T, Orthoplex Citramag 120C, and Orthoplex Zinc Citrate 90C.
The petitioner approached the Deputy/Assistant Commissioner of Customs, emphasizing the perishable nature of the goods and requesting a reevaluation of the bill of entry. The court, upon considering the plea, directed the Customs authorities to review representations in Ext.P5 to Ext.P7 and pass necessary orders.
The judgment instructs the respondents to levy appropriate duty solely under the mentioned HS codes, allowing the release of the goods upon payment of the determined differential duty and tax. The petitioner is granted the option to pay under protest if there are disputes regarding the duty. This balanced approach ensures a fair resolution and adherence to legal procedures.
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