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IN THE HIGH COURT OF KERALA AT ERNAKULAM
MR. ZIYAD RAHMAN A.A.TH, J
SRI. SHIMWAS HUSSAIN, AGED 35 YEARS S/O.K.P.HUSSAIN, PROPRIETOR, M/S. DECCAN TRADERS – Appellant
Versus
THE ADDL./JOINT COMMISSIONER OF CUSTOMS CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS – Respondent
| Table of Content |
|---|
| 1. customs act application in import classifications (Para 1 , 2 , 3) |
| 2. respondent's authority and statutory process (Para 4 , 5) |
| 3. petitioner's argument on classification validity (Para 6 , 7 , 8) |
| 4. court's observance of reasonable belief standard (Para 9 , 10 , 11 , 12) |
| 5. final dismissal of the writ petition (Para 13) |
JUDGMENT
This writ petition is submitted by an importer, being aggrieved by the proceedings initiated against the petitioner, by detaining the goods imported by the petitioner under the provisions of the Customs Act , 1962, alleging misclassification of the goods.
2. The facts that led to the filing of the writ petition are as follows: The petitioner is an importer and trader of the product by name “NATA DE COCO” which is an edible product obtained by cooking and fermentation of coconut water and coconut milk. Exhibits P1 to P4 are the bills of the entries in respect of the import made by the petitioner. The said import was made from Viatnam and as per the invoices and the bill of entries the classification of the goods was made under the Customs Tariff Act, (CTH) 2007 9990. According to the petitioner this is the classification made by the exporting
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