Kerala HC Orders Release of Imported perishable Goods on payment of differential duty

Nutrigenomics Private Limited Vs Commissioner of Customs (Kerala High Court)

Introduction: In a recent judgment, the Kerala High Court has addressed the plea filed by Nutrigenomics Private Limited against the Commissioner of Customs. The petitioner sought the release of imported goods with a limited shelf life and perishable nature. This article provides a comprehensive analysis of the court’s decision.

Detailed Analysis: The petitioner’s writ petition outlined several reliefs, urging the court to consider representations and reassess the bill of entry for imported goods. Specifically, the goods in question were nutritional health supplements falling under HS codes 30045090 and 29181590. These included Orthoplex Clinical C 100T, Orthoplex Citramag 120C, and Orthoplex Zinc Citrate 90C.

The petitioner approached the Deputy/Assistant Commissioner of Customs, emphasizing the perishable nature of the goods and requesting a reevaluation of the bill of entry. The court, upon considering the plea, directed the Customs authorities to review representations in Ext.P5 to Ext.P7 and pass necessary orders.

The judgment instructs the respondents to levy appropriate duty solely under the mentioned HS codes, allowing the release of the goods upon payment of the determined differential duty and tax. The petitioner is granted the option to pay under protest if there are disputes regarding the duty. This balanced approach ensures a fair resolution and adherence to legal procedures.

Conclusion: The Kerala High Court’s directive brings clarity to the dispute between Nutrigenomics Private Limited and the Customs authorities. By instructing a reassessment based on representations, the court aims to facilitate the release of imported goods while ensuring compliance with applicable duties. This judgment underscores the importance of considering the unique characteristics of goods, such as limited shelf life and perishability, in the customs clearance process. The decision sets a precedent for addressing similar cases and emphasizes a fair and transparent approach to customs-related disputes.

FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT

1. The present writ petition has been filed for the following reliefs:-

a) Issue a writ of mandamus directing the Respondent No. 2 &3 to consider the Exhibit P5, Exhibit P6 and Exhibit P7 representations of the Petitioner;

b) Direct Respondents 2 & 3 to recall, re­assess bill of entry and to release the consignment of the imported goods which have limited shelf life and are perishable in nature;

c) Direct the respondents to levy appropriate duty under the HS codes 30045090 and 29181590 only, applicable on the imported items namely Orthoplex Clinical C 100T, Orthoplex Citramag 120C and Orthoplex Zinc Citrate 90C, all of which are nutritional health supplements;

d) Pass such other orders as this Hon’ble Court deems fit and proper in the facts and circumstances of the case.

2. The petitioner has approached Deputy/ Assistant Commissioner of Customs, Air Cargo Complex, Nedumbasserry, Cochin in respect of his imports. The learned counsel for the petitioner submits that the authority may be directed to consider the representations in Ext.P5 to Ext.P7 and pass necessary order that the petitioner could pay the differential duty under protest and the goods may be released.

3. Considering the said request, the present writ petition is disposed of with a direction to the 2nd respondent / 3^rd respondent to consider the representations of the petitioner in Ext.P5 to Ext.P7 and to pass necessary order. On such consideration, the petitioner should be intimated the differential duty and tax, if any, to be paid by the petitioner. On payment of the differential duty and tax if any, the petitioner’s goods should be released in accordance with the law. If the petitioner disputes the duty, he should make the payment under pretest.

4. With the aforesaid direction, the present writ petition is disposed of.