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TMI Blog2016 (9) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed to be cleared from home consumption. The unsafe goods being not permitted to be released as per the Food Safety and Standards Act, 2006 are prohibited under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1092), for not being as per the standards laid down by the Food Authority under the provisions of the Act and the Rules and Regulations made thereunder - reimported goods failed to get clearance from health officers and held as unsafe and was liable to confiscation - imposition of redemption fine upheld. Imposition of penalty - Section 112(a) of the Customs Act, 1962 – Held that: - no intention of fraud involved – penalty not imposable - appeal disposed off – partly allowed in favor of appellant. - C/2281/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter dated 28.3.2012 informed ACC, Cochin that the sample was unsafe as defined under Section 3(1)(zz)(iii) of Food Safety and Standards Act, 2006. The appellant found re-imported goods were damaged due to water seepage and hence requested the customs authorities for granting permission to de-stuffing at Cargo Warehouse or any other place under customs supervision for checking, repacking the damaged packs and thereafter to re-export it to a buyer situated in Poland. In the aforesaid factual position, a show cause notice dated 14.5.2012 was issued proposing to confiscate the tea exported on the ground that the tea samples do not conform to the FSSAI Standards as per Port Health and Local Health authorities and consequently, the sample is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted level of 250 PPM. He also submitted that the re-imported tea was not meant for human consumption in India but was meant for repacking the damaged pack and export to Poland where there was no such restriction of presence of iron fillings in tea as per their health and safety standards. Therefore the same cannot be said to be unsafe by the Indian Health Authorities. In support of his submissions, he relied upon the judgment in the case of Gujarat Co-op. Milk Marketing Federation reported in 2011 (265) E.L.T. 369 (T) and also R. L Exim vs. UOI : 2015 (330 ) E.L.T. 869 (Ker.). He also submitted that it is settled proposition of law that for imposing penalty, mens rea which is essential is totally absent in the present case. 3. On the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Excise and Customs has also issued Circular No(s). 103/2000, dated 15-12-2000; 58/2001, dated 25.10.01, and Circular No(s). 28/2006 dated 6-11-06 and 03/2011, dated 6-1-2011 dealing with provisions for import of food, articles, procedure for import clearances and applicability of Prevention of Food Adulteration Act, 1954 and now Food Safety and Standards Act, 2006, Rules Regulations made thereunder. 22. Also as per the CHAPTER V, PROVISIONS RELATING TO IMPORT, under the Food Safety and Standards Act, 2006, Section 25 All imports of articles of food are to be subject to this Act. Further, such imports would also include the re-import and those food articles found unsafe cannot be allowed to be cleared from home consumption. The u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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