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2024 (6) TMI 201 - AT - CustomsIssues involved: The judgment involves issues related to the import of Organic Cashew Kernel SWP, denial of No Objection Certificate (NOC) by Food Safety and Standards Authority of India (FSSAI), confiscation of goods under Customs Act, 1962, appeal rejection by Commissioner(Appeals), writ petition before Kerala High Court, appeal before Tribunal, and request for re-export of goods. Details of the judgment: Issue 1: Denial of NOC by FSSAI and confiscation of goods The appellant imported Organic Cashew Kernel SWP which was rejected by the overseas buyer due to label mismatch. FSSAI denied NOC, leading to confiscation of goods u/s 111(d) of Customs Act, 1962. The Commissioner(Appeals) upheld the decision. The appellant approached Kerala High Court and later filed an appeal before the Tribunal. The Tribunal allowed the appellant to draw samples for testing to ascertain the goods' condition. Issue 2: Request for re-export of goods The main issue was whether the appellant could re-export the 4536 kgs of Organic Cashew Kernel SWP imported against Bill of Entry No.8524578 dated 03.05.2022. The goods were initially rejected for home consumption by FSSAI. The appellant sought to re-export after dry heating the goods, as per a test report showing compliance with FSSAI regulations. The Revenue opposed, citing contravention of Foreign Trade Policy. Judgment The Tribunal found that the goods were not declared unfit for human consumption by FSSAI, only not conforming to standards. The appellant's request for re-export after dry heating was deemed reasonable. The orders for confiscation, destruction, and penalty were set aside. The Department was directed to allow the re-export after the process of dry heating within a month. Conclusion The Tribunal allowed the appellant to re-export the goods after dry heating, overturning the previous decisions. The appeal was disposed of accordingly, and miscellaneous applications were also resolved.
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