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Case Name : Commissioner of Customs Port Vs Ess Enn Impex (Calcutta High Court)
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Commissioner of Customs Port Vs Ess Enn Impex (Calcutta High Court) Holiday decorations that are primarily intended for ornamental purpose or Christmas decoration are not included in the scope of TQC Order In a recent judgment by the Calcutta High Court, the scope of the Toys (Quality Control) Order, 2020 (TQC Order) was scrutinized in the case of Commissioner of Customs Port vs. Ess Enn Impex. The verdict sheds light on the exclusion of holiday decorations primarily intended for ornamental or Christmas use from the purview of the TQC Order. The case originated from a writ petition filed by Es...
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