9911796707
TMI Blog2005 (8) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, after allowing the early hearing application and dispensing with pre-deposit, I take up the appeal. 2. The appellants are traders. They trade in potable mineral water also. They imported a consignment of what was declared as Montes Natural Mineral Water from Austria in September, 2004 and filed a Bill of Entry for its clearance (the declared assessable value of the goods was Rs. 55,929/-). The consignment was ordered for first check and referred to the Port Health Officer (PHO), who took representative samples in the presence of the importer as well as Customs officers and sent them to the Central Food Technological Research Institute (CFTRI). The CFTRI tested the samples and reported that they did not conform to the stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they insisted that the CFTRI was the only competent authority to test and report on the potability of water samples. Accordingly, after hearing the party, the Assistant Commissioner of Customs passed an order of absolute confiscation of the goods under Section 111(d) of the Customs Act. He also ordered destruction of the water under Customs supervision, besides imposing a penalty of Rs. 15,000/- under Section 112 of the Act on the importer. Before the first appellate authority, the party requested for cross-examination of the author of the test report issued by CFTRI. This request was not acceded to by the appellate authority after noting that a report of the CFTRI issued to the party in respect of an earlier consignment of mineral water w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndian Importers would have to apply to BIS for seeking a licence for each of the notified product he intends to import. BIS would record the application after satisfying itself that all the above conditions are met and that the applicant importer has installed the test facilities. Based on the recording of application, the Customs can clear the consignment, which will be tested by the BIS and a licence issued if the product conforms to the relevant Indian standard. The importer would use the material only after grant of licence for the first lot so imported and for the subsequent imports, after testing the product for conformance to Indian Standard. The first part of the above Note required that all manufacturers/exporters of the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case. 4. On the question whether the mineral water imported by the appellants is redeemable under Section 125 of the Act, it has been submitted by Id. Consultant that the goods should have been allowed to be redeemed against payment of reasonable fine having regard to the fact that the Environmental Survey Laboratory of BARC, a Governmental agency, had categorically certified samples of the goods to be fit for human consumption. It has also been pointed out by ld. Consultant that test certificate issued by the said laboratory found water samples to be within the prescribed limits of concentration of radionuclides in terms of IS : 13428 : 1998. According to ld. Consultant this certificate met the requirement of ITC (HS). Ld. DR, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Import Item 2002 - 2007. It is open to the PHO to consider any test report of any other Government agency in relation to the subject consignment. Apparently, the lower authorities were not inclined to allow any re-testing by PHO. 6. For the reasons noted above, I set aside the orders of the lower authorities and remand the case to the original authority for the limited purpose of deciding whether the water is fit for human consumption as per BIS specifications, for which purpose samples of the consignment should be got re-tested in terms of this order. It will be open to the PHO and CFTRI to consider any test report of any other Government agency, which might be produced by the party. Needless to say that the adjudicating authority sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
