Preheat oven to 400° F.
Place baking cups on cookie sheet, set aside.
In large bowl, combine flour, cinnamon, nutmeg, baking powder and salt.
Add brown sugar, eggs, vegetable oil and milk; stir just until dry ingredients are moistened.
Stir in carrots and raisins.
Spoon batter into bake cups, filling 3/4 full. Bake until toothpick inserted in center comes out clean, 20 to 25 minutes.
Cool 5 minutes, remove from pan.Servings: 1 dozen cupcakes