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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
MR CARE CENTRE PRIVATE LIMITED – Appellant
Versus
COMMISSIONER OF CUSTOMS, DEPARTMENT OF REVENUE – Respondent
| Table of Content |
|---|
| 1. petitioner's import and challenges on quality control compliance. (Para 1 , 2 , 3) |
| 2. order of confiscation and amendment to include challenge. (Para 4 , 5) |
| 3. submission of arguments regarding show cause notice and fair hearing. (Para 6 , 9) |
| 4. court's directive for re-consideration of confiscation order under law. (Para 7 , 10) |
JUDGMENT
The petitioner is a private limited company engaged in the business of wholesale/distribution and manufacturing of various kinds of consumer electronics.
2. As part of its business, the petitioner used to import goods from abroad. The petitioner is also a small enterprise duly registered under Micro, Small and Medium Enterprises Development Act , 2006, as evidenced by Ext.P1 Udyam Registration. In the ordinary course of business, the petitioner imported 1720 units of Flashlights which according to the petitioner fell under the subheading 851310 of the First Schedule to the Customs Tariff Act, 1985. Ext.P2 is the shipping documents in relation to the same. On 18.09.2025, the petitioner filed a bill of entry with the Customs, seeking clearance of the consignment, supported by the necessary documents including invoice, airway bill and
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