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Case Name : Luxe Panel Distributors Vs Additional Commissioner of Customs (Kerala High Court)
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Luxe Panel Distributors Vs Additional Commissioner of Customs (Kerala High Court)

In a significant ruling, the Kerala High Court has clarified that the benefits extended to registered retail and wholesale traders under the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006, are strictly limited to availing priority sector lending. This decision came in the case of Luxe Panel Distributors versus the Additional Commissioner of Customs, where the petitioner sought an exemption from the immediate applicability of a Quality Control Order (QCO) for imported plywood.

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