Case Law Details
AVT Mccormick Ingredients Private Limited Vs Commissioner of Customs (Kerala High Court)
In a recent judgment that has caught the attention of the export and import industry, the Kerala High Court deliberated on the case of AVT McCormick Ingredients Private Limited versus Commissioner of Customs. This case touches upon the intricate aspects of customs law, particularly focusing on the exemption for re-imported goods that failed to meet the contractual specifications of the overseas buyer. Here’s an in-depth analysis of the court’s decision, its implications, and the broader context for businesses engaged in international trade.
Background of the Case
AVT McCormick Ingredients Pvt. Ltd., an exporter of spices, faced a challenge when 6000kg of Coarse Ground Chilli, exported to France, was rejected by the consignee due to non-compliance with the granulation (particle size) specifications. The rejected goods were re-imported to India, leading to a dispute regarding the assessment of these goods under the customs Notification No.52/2003 dated 31.03.2003-Cus
The Legal Dispute
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