Case Law Details
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 Ess Enn Impex, seeking a Writ of Mandamus to compel the release of imported goods detained by customs authorities. The essence of the dispute revolved around the correct classification of the goods and the applicability of the TQC Order.
Initially, the adjudicating authority had ordered the absolute confiscation of the goods, citing incorrect classification and alleging that they fell under the prohibited items listed in the TQC Order. However, the Commissioner of Customs (Appeals), Kolkata, overturned this decision and directed the release of the goods. Despite this, the goods remained detained, prompting Ess Enn Impex to make representations to the customs authority.
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