In a significant case, the Kerala High Court directed the customs commissioner to release a consignment of imported goods having limited shelf life on payment of Customs Duty.
Nutrigenomics Private Limited, the petitioner prayed to issue a writ of mandamus directing Commissioner of Customs and Assistant Commissioner of Customs Air Cargo Respondents No. 2 &3 to consider the representations of the Petitioner and further direct Respondents 2 & 3 to recall, reassess the bill of entry and release the consignment of the imported goods which have limited shelf life and are perishable.
The petitioner has approached the Deputy/ Assistant Commissioner of Customs, Air Cargo Complex, Nedumbasserry, Cochin in respect of his imports. The counsel for the petitioner submitted that the authority may be directed to consider the representations and pass the necessary order that the petitioner could pay the differential duty under protest and the goods may be released.
A single bench of Justice Dinesh Kumar Singh disposed of the writ petition with a direction to the 2nd respondent / 3rd respondent to consider the representations of the petitioner and to pass the 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 by the law. If the petitioner disputes the duty, he should make the payment under pretest
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