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 country and in Ext.P17 Indian Coconut Journal published in December, 2017 by the Ministry of Agriculture also, the classification of the said product is 2007 9990. Thus, according to the petitioner, the petitioner had correctly classified the goods and furnished the documents and declarations in this regard.

3. However, the officer atta