2013 (12) TMI 1145 - AT - Customs

Non clearance of goods from port - Import of 20kgs of Oats for home use - Denial of re packing of goods - Held that - appellants have imported the consignment of Oats in 20 kgs. packs and the same bears the necessary details regarding the supplier s name, brand, address and the date of expiry as April, 2012, before the consignment has been shipped from Argentina. The appellants are also undertaking to provide any other detalls required to comply with the local laws at the time of re-packing and re-labeling the impugned goods in the Customs bonded area before customs clearance. They are also undertaking to ensure that the Port health authorities are called upon to test the consignment before customs clearance is sought. As such, the prayer made by the appellants is very reasonable and there is no reason why the same should not be allowed. Accordingly, the impugned order is set aside and the customs authorities are directed to allow the appellants to re-pack and relable the impugned goods in a customs bonded premises, subject to mutual convenience. Thereafter, it would be open to the Port health authorities to test and certify the impugned goods. A fresh order may be passed by the original authority after the certification is done by the Port health authorities - Decided in favour of assessee.

Summary

Issues:
Import of food stuff without necessary details for local laws compliance, confiscation of goods, repacking in customs bonded premises, certification by Port health authorities.

Analysis:
The case involved the import of Oats in bulk packs of 20 kgs without essential details like date of manufacture, expiry, and manufacturer's name. The appellants intended to repack the goods in 1 kg and 1/2 kg packs in customs bonded premises to comply with local laws. The Port Health authorities did not draw a sample for testing due to missing information. The appellants assured to provide all required details during repacking and labeling before customs clearance, seeking permission to do so. The authorities below confiscated the consignment for not meeting certification requirements by Port authorities.

The Tribunal acknowledged that the imported Oats had necessary supplier details and expiry date before shipment from Argentina. The appellants committed to fulfilling all local laws requirements during repacking in customs bonded area and testing by Port health authorities before customs clearance. Considering the reasonableness of the appellants' request, the Tribunal set aside the impugned order, directing customs authorities to allow repacking and relabeling in a customs bonded premises as mutually convenient. After Port health authorities' certification, a fresh order was to be issued by the original authority. The appeal was allowed under these terms.

The judgment emphasized the importance of complying with local laws and certification requirements for imported goods, especially food stuff. It highlighted the need for proper labeling and testing procedures to ensure consumer safety and adherence to regulations. The decision balanced the appellants' intention to rectify the missing details with the authorities' duty to uphold standards, ultimately allowing repacking under controlled conditions for legal compliance.