9911796707
TMI Blog2012 (5) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... 694 dated 10.08.2011 and 4376254 dated 17.08.2011, after waiving detention and demurrage charges by issuance of a Detention Certificate in terms of Customs (Handling of Cargo in Customs Areas) Regulations, 2009, the petitioner has filed this writ petition. 2. Facts leading to the filing of this Writ Petition are as under: 2.1. The petitioner is in the trade of import and local sales of spices, condiments, food items, etc. for more than two decades and have been favoured with Import and Export Code No.0791011917 issued by the Office of the JDGFT, Bangalore, attached to the Ministry of Commerce, Government of India. The said IE code is Annexure-A. The petitioner Concern is also assessed to Income Tax, besides local sales tax. 2.2. In the course of their business, they placed orders with one M/s.Prudence Enterprises, Hong Kong, China for supply of Food Additives, i.e. Monosodium Glutamate during March 2011. The said material was sourced from a manufacturer viz. Neimenggu Fufgeng Biotechnologies Company Limited of China. The supplier, after negotiations, confirmed supply of 506 MTS of the said goods at US$ 1300 PMT. The goods were to be shipped in April 2011 from the Port of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner therefore caused a communication by Fax and Registered Post on 14.09.2011, 20.09.2011, 23.09.2011, 28.09.2011, 30.09.2011 to the respondents for clearance at release of the subject goods covered under the aforesaid Bills of Entry. The said communications collectively are Annexure-I. 2.6. Vide communication dated 30.09.2011, the Office of the respondent informed the petitioner that the Bills of Entry in respect of the subject goods have been taken up for investigation by the Office of the Directorate of Revenue Intelligence, Tuticorin, who are yet to return the same and that the Bills of Entry will be assessed after receipt of the same from the Investigation Agency, which is Annexure-J. However, the Investigation Agency, Directorate of Revenue Intelligence, Tuticorin under communication dated 04.10.2011 informed that the goods imported is a Food Additive of Chinese origin and the packings did not have the name and address of the manufacturer and Importer, which violated Rule 32(c) of the Prevention of Food Adulteration Rules, 1955 (in short 'Rules) and therefore, prohibited for imports under Section 5 of the Prevention of Food Adulteration Act, 1954 (in short 'Act'). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no violation on the part of the Assessing Group. (ii) In the meanwhile, Officers of DRI, Tuticorin had gathered intelligence that Monosodium Glutamate, an organic food additive used as flavouring agent, were being imported in violation of the provisions of the Prevention of Food Adulteration Act, 1954 and the Prevention of Food Adulteration Rules, 1955 read with the provisions of the Customs Act, 1962. They opened the containers, inspected the goods and on examination, found to contain white crystalline material packed in PP bags. The label pasted on the PP bags, though found to contain Batch No., Production date, net weight, Purity, Made in China, etc., the name and address of the Manufacturer as well as the Importer's name and address were absent, which is mandatory and it should be figured in the bags as per Rule 32(c) of the Prevention of Food Adulteration Rules, 1955. Since the impugned consignments in the present writ petition have been imported in violation of the provisions of the Act and the Rules read with the provisions of the Customs Act,1962, the said imported goods were seized under Section 110(a) of the Customs Act, 1962 by the DRI, Tuticorin. (iii) Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner's contention that the appropriate authority, under the Food Safety and Standards Act, 2006 and Rules, 2011 has not taken any action in respect of the subject consignments is not correct. A show cause notice was issued under Section 124 of Customs Act, 1962 vide the respondent's letter C.No.VIII/10/144/2011-Adjn., dated 25.01.2012. As the role of the Customs is not only restricted to implementing the Customs Act, 1962, but also enforcing the other allied Acts and Rules relating to the import and export of goods and not acted without jurisdiction as contended by the petitioner. The compliance under the Food Safety and Standards Act, 2006 and Rules, 2011 is required for the purpose of fixing the responsibility on the importer when the import goods are found to cause injury to the public in the course of consumption of the same, since it is a food additive. (vii) The contentions of the petitioner are not acceptable on the following grounds : (a) The imported good viz. 'Monosodium Glutamate' is used as a flavouring agent and in terms of Section 2(v) of the Act, the subject goods are covered under the definition of 'Food' and in terms of Rule 32(c) of the Rules, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 5a. In support of his case, learned counsel for the petitioner has relied on an unreported judgment of this Court, dated 12.01.2012 made in W.P.No.30323 of 2011, wherein, it is held as under: "15. In view of the contentions raised on behalf of the parties concerned and on a perusal of the records available, this Court finds it appropriate to direct the respondents to release the goods in question by following the conditions prescribed in the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 27.10.2011, as the respondents have not been in a position to show that the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 27.10.2011, had already been challenged, by way of an appeal. It is found that the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 27.10.2011, makes it clear that the goods in question shall be released only on the petitioner undertaking to provide all the necessary details required to comply with the local laws, at the time of the re- packing and the re-labeling of the said goods, in the customs bonded area, before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 32(k) on the packages, but, he has failed to adhere to the above Rules. 7. I have heard the learned counsel for the parties and also gone through the records. 8. It is not in dispute that the goods of the petitioner namely 506 MTs. of Monosodium Glutamate covered under the Bills of Entry No.3618504 dated 26.05.2011; 4324694, dated 10.08.2011 and 4376254, dated 17.08.2011 are under the custody of the respondent department for some shortcomings viz., the labels affixed on the said goods do not have the names and addresses of the manufacturer and the importer, and the same are pending for assessment and clearance. 9. It is to be stated, that, vide communication dated 30.09.2011, the Office of the respondent informed the petitioner that the Bills of Entry in respect of the subject goods have been taken up for investigation by the Office of the Directorate of Revenue Intelligence, Tuticorin, who are yet to return the same and that the Bills of Entry will be assessed after receipt of the same from the Investigation Agency. However, the said Investigating Agency, namely, Directorate of Revenue Intelligence, Tuticorin, under communication dated 04.10.2011, informed that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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