9911796707
TMI Blog2016 (5) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the goods under export were in good condition. It is also a matter of fact that a period of more than two months had expired from the date of shipping to the date of sending the sample for testing and as such, during this period, the goods suffered damage and no malafide is attributable to the appellants. Therefore, the redemption fine and penalty are set aside. - Decided in favour of appellant with consequential benefit - Cus. Appeal No.52803/15 - - - Dated:- 9-3-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Dr. Prabhat Kumar, Adv. For the Respondent : Shri Rajeev Ranjan, Joint Commr. (A.R.) ORDER PER MR. ANIL CHOUDHARY : The Appellant, M/s SSA International Ltd., is in Appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itives) Regulations, 2011 and as per Sl.No.7 of FSSAI methods and standards for imported Food, 2012,, since the sample shows presence of Mould and Fungal Growth in it and Yeast Mould Count higher than the prescribed limit. It also shows Acidity of extracted fat expressed as oleic acid higher than the prescribed limit. Hence, the sample is sub-standard and unsafe under Section 3(1)(zx) and 3(1)(zz)(x) of FSS Act, 2006 and NOC was refused. 2.1 Accordingly, on the request of the appellant informing that they were not satisfied with the result or analysis report given by FSSAI and requested to allow them to resample the same from FSSAI or any other recognized certified inspection agency in order to get the clarity on the quality of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 112 of the Customs Act 1962. Accordingly, the appellant was directed to pay redemption fine and re-export the imported almonds being 19595 kgs of California Inshell Almonds and further, penalty of ₹ 5.00 lakhs was imposed under Section 112 of the Customs Act, 1962. 4. The ld. Counsel for appellant states that in view of the two test reports obtained by the shipper/exporter in USA, the goods were definitely in good condition at the time of shipping. He further points out that the bill of lading is dated 10/8/14, whereas, the bill of entry was filed on 24/9/14. Further, the sample for test was drawn on 10/10/14. Thus, there has been a lapse of 2 months from the date of shipping and the date of drawing sample and in the course of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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