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 the license issued by the 3^rd respondent Bureau of Indian Standards. Ext.P3 is the bill of entry and Ext.P4 is the license issued by the 3^rd respondent.

3. However, despite the payment of duty as declared by the petitioner in the bill of entry, the goods were not released by the Customs authorities on the reason that, the product does not confor