Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2011 (12) TMI 564

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... containers were rejected and the said consignment arrived in the Cochin Port on 23-12-2011. Thereupon the Port Health Officer took samples to ascertain whether the tea is fit for home consumption. The samples were forwarded to the Central Food Technology Research Institute, Mysore for analysis. After analysis it was found that the samples do not conform to the standards prescribed in the Prevention of Food Adulteration Act, 1954 for the reason that the crude fibre percentage exceeded the maximum permissible limit. It was also noticed that the shelf life of the product at the time of re-import was 38% as against the minimum requirement of 60% under the Prevention of Food Adulteration Act, 1954. 4. Pursuant to the receipt of the report of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ports for domestic consumption and not to export-oriented units and therefore, nothing stands in the way of second respondent from permitting re-processing of the tea in a 100% export-oriented unit for the purpose of re-export. The learned senior counsel appearing for the petitioner contended that for the purpose of such reprocessing the goods need not be cleared for domestic consumption and that even under the supervision of the officers of the Customs department it can be transferred to a 100% export-oriented unit which is also a bonded premises and thereby the respondents can ensure that the tea covered by the bill of entry is not diverted for domestic consumption and is exported after reprocessing. Per contra, the learned counsel for th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re-exported. In the writ petition also the same stand is taken. The petitioner has also stated that once the crude fibre is extracted and the tea is reprocessed, the shelf life as also its quality will automatically improve. None of these matters have been considered by the second respondent when he passed the impugned order. He only held that in the light of the circulars referred to in Ext. P5, the goods cannot be cleared for domestic consumption but will have to be destroyed. He also held that the goods are imported by the petitioner which is not a 100% export oriented unit or a unit in an export processing zone or a special economic zone and that exemption from Prevention of Food Adulteration Act, 1954 is available only for such units. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e time of re-import is only 38% as against the prescribed minimum of 60%. The petitioner has positively averred in the writ petition that crude fibre can be extracted and removed with the aid of machinery available with a 100% export oriented unit and that once it is reprocessed tea will conform to the standards prescribed even for domestic sale and therefore, it be safely re-exported. In such circumstances, I am of the considered opinion that the second respondent should take a realistic view and permit the petitioner to have the consignment reprocessed and re-exported. I accordingly direct that in the event of the petitioner filing an appropriate representation before the second respondent along with a copy of the judgment in W.P. (C) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates