High Court directs consideration of representations in WP(C) No. 39152 of 2023

Case Name:

WP(C) No. 39152 of 2023 - Nutrigenomics Private Limited v. Commissioner of Customs and others

Key Takeaways:

1. Nutrigenomics Private Limited filed a writ petition seeking various reliefs, including the consideration of representations and release of imported goods.
2. The petitioner approached the Deputy/Assistant Commissioner of Customs, Air Cargo Complex, Nedumbasserry, Cochin regarding their imports.
3. The court directed the Assistant Commissioner of Customs and the Joint Commissioner of Customs to consider the representations made by the petitioner and pass necessary orders.
4. The petitioner was instructed to pay the differential duty and tax, if any, as determined by the authorities.
5. If the petitioner disputes the duty, they were given the option to make the payment under protest.
6. Upon payment of the differential duty and tax, the petitioner’s goods should be released in accordance with the law.

Case Synopsis:

The High Court of Kerala at Ernakulam, with the Honorable Mr. Justice Dinesh Kumar Singh presiding, delivered a judgment on November 24, 2023, in WP(C) No. 39152 of 2023. The case involved Nutrigenomics Private Limited as the petitioner and the Commissioner of Customs, Assistant Commissioner of Customs, and Joint Commissioner of Customs as the respondents.

The petitioner, Nutrigenomics Private Limited, represented by Manager Jaikrishnan Sreekumar, filed the writ petition seeking several reliefs.

These reliefs included the following:

a) Issuing a writ of mandamus directing the Respondent No. 2 & 3 (Assistant Commissioner of Customs and Joint Commissioner of Customs) to consider the representations made by the petitioner (Exhibit P5, Exhibit P6, and Exhibit P7).

b) Directing Respondents 2 & 3 to recall and reassess the bill of entry and release the consignment of imported goods with limited shelf life and perishable nature.

c) Directing the respondents to levy appropriate duty under the HS codes 30045090 and 29181590 only, applicable to the imported items, namely Orthoplex Clinical C 100T, Orthoplex Citramag 120C, and Orthoplex Zinc Citrate 90C, which are nutritional health supplements.

d) Passing any other orders that the Hon’ble Court deems fit and proper in the facts and circumstances of the case.

The petitioner had approached the Deputy/Assistant Commissioner of Customs, Air Cargo Complex, Nedumbasserry, Cochin, regarding their imports. The petitioner’s counsel requested the court to direct the authorities to consider the representations (Exhibit P5 to Exhibit P7) and allow the petitioner to pay the differential duty under protest, leading to the release of the goods.

Considering the petitioner’s request, the High Court disposed of the writ petition with the following direction:

1. The 2nd respondent (Assistant Commissioner of Customs) and the 3rd respondent (Joint Commissioner of Customs) should consider the representations made by the petitioner in Exhibit P5 to Exhibit P7 and pass necessary orders.
2. After considering the representations, the petitioner should be informed about the differential duty and tax, if any, to be paid.
3. Upon payment of the differential duty and tax, if any, the petitioner’s goods should be released in accordance with the law.
4. If the petitioner disputes the duty, they should make the payment under protest.

With this direction, the High Court disposed of the writ petition.

FAQ:

Q1: What were the reliefs sought in the writ petition?

A1: The petitioner sought a writ of mandamus directing the respondents to consider their representations, recall and reassess the bill of entry, and release the consignment of imported goods.

Q2: What was the direction given by the High Court?

A2: The High Court directed the Assistant Commissioner of Customs and the Joint Commissioner of Customs to consider the representations made by the petitioner and pass necessary orders.

Q3: What should the petitioner do if they dispute the duty?

A3: If the petitioner disputes the duty, they should make the payment under protest.

Q4: What will happen after the payment of the differential duty and tax?

A4: Upon payment of the differential duty and tax, the petitioner’s goods should be released in accordance with the law.

1. The present writ petition has been filed for the following reliefs:-

a) Issue a writ of mandamus directing the Respondent No. 2 &3 to consider the Exhibit P5, Exhibit P6 and Exhibit P7 representations of the Petitioner;

b) Direct Respondents 2 & 3 to recall, reassess bill of entry and to release the consignment of the imported goods which have limited shelf life and are perishable in nature;

c) Direct the respondents to levy appropriate duty under the HS codes 30045090 and 29181590 only, applicable on the imported items namely Orthoplex Clinical C 100T, Orthoplex Citramag 120C and Orthoplex Zinc Citrate 90C, all of which are nutritional health supplements;

d) Pass such other orders as this Hon’ble Court deems fit and proper in the facts and circumstances of the case.

2. The petitioner has approached Deputy/ Assistant Commissioner of Customs, Air Cargo Complex, Nedumbasserry, Cochin in respect of his imports. The learned counsel for the petitioner submits that the authority may be directed to consider the representations in Ext.P5 to Ext.P7 and pass necessary order that the petitioner could pay the differential duty under protest and the goods may be released.

3. Considering the said request, the present writ petition is disposed of with a direction to the 2nd respondent / 3rd respondent to consider the representations of the petitioner in Ext.P5 to Ext.P7 and to pass 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 in accordance with the law. If the petitioner disputes the duty, he should make the payment under pretest.

4. With the aforesaid direction, the present writ petition is disposed of.

Sd/-

DINESH KUMAR SINGH

JUDGE