Custom Writ Petition Dismissed Over Misclassification Allegation & Goods Seizure

Shimwas hussain Vs Addl./Joint Commissioner of Customs (Kerala High Court) The writ petition was filed by an importer challenging the proceedings initiated under the Customs Act, 1962, after customs authorities detained a consignment of “NATA DE COCO,” an edible product produced through cooking and fermentation of coconut water and coconut milk. The petitioner had imported the product from Vietnam and classified it under Customs Tariff Heading (CTH) 2007 9990, which, according to the petitioner, was the classification used by the exporting country and also reflected in an Indian Coconut Jo...