Kerala High Court
M/S.Parag Domestic Applicances vs Commissioner Of Customs on 23 January, 2017
Bench: Thottathil B.Radhakrishnan, Devan Ramachandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN
&
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 10TH DAY OF FEBRUARY 2017/21ST MAGHA, 1938
WA.No. 285 of 2017 IN WP(C).1354/2017
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AGAINST THE JUDGMENT IN WP(C) 1354/2017 of
HIGH COURT OF KERALA DATED 23-01-2017
APPELLANT/PETITIONER:
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M/S.PARAG DOMESTIC APPLICANCES
USHMA BOGHANI, W/O.SR.PARAG BOGHANI, PROPRIETRIX
REPRESENTED BY HER POWER OF ATTORNEY
Mr.PARAG BOGHANI, 4th FLOOR, ROOM NO.408,
8, AMARTALA STREET, KOLKATA - 700 001.
BY ADVS.SRI.P.A.AUGUSTIAN
SRI.M.A.BABY
SMT.LINDA.M.J.
RESPONDENT/RESPONDENT:
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COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE,
WILLINGTON ISLAND, COCHIN-682 009.
BY SRI.SREELAL N.WARRIER, SC
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 10-02-2017,
ALONG WITH WA.NO.286/2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WA.No. 285 of 2017
APPENDIX
APPELLANT'S ANNEXURES :
ANNEXURE-A : TRUE COPY OF THE VALUATION REPORT DATED 21.10.16.
ANNEXURE-B : TRUE COPY OF THE INSPECTION REPORT DATED 18.1.17 AND
20.1.17.
//TRUE COPY//
P.A.TO JUDGE
ami/
THOTTATHIL B.RADHAKRISHNAN &
DEVAN RAMACHANDRAN, JJ.
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W.A.Nos.285 & 286 of 2017
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Dated this the 10th day of February, 2017
JUDGMENT
Thottathil B.Radhakrishnan, J.
1. These writ appeals are against a common judgment rendered by a learned single Judge on two writ petitions filed by two persons who are the importers of Multi-Functional Devices, referred to in the impugned judgment as b