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TMI Blog2019 (8) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... y No. 7183951 dated 12.07.2018. A sample of the above imported item was sent for lab analysis, but however, upon examination, the Food Safety and Standards Authority of India (FSSAI) rejected the imported cargo under Section 25(1)(i) of the Food Safety and Standards Act (FSSAI), 2006 as, according to it, the sample did not conform with the standards laid down for Mung Beans under Regulation 2.4.6.8 of the Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011. Consequently, they did not issue "No Objection" Certificate for the clearance; (ii) The appellant thereafter requested for re-export of the imported goods; (iii) The Adjudicating Authority passed Order-in-Original No. 34/2018-ADC dated 04.09.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (270) E.L.T. 631 (S.C.); e. Regal Impex Vs. Commissioner - 2016 (332) E.L.T. 835 (Tri - Del.) 2.3 With regard to the penalty under Section 112 (a), Ld. Advocate submitted that the appellant had only placed order for "Green Mung Beans", the commercial invoice for which is placed at page number 49/50 of the Appeal Memorandum. He also referred to the Packing List at page number 51 as also the Phytosanitary Certificate issued by the Ministry of Agriculture, Food Security and Cooperatives, the United Republic of Tanzania, apart from the recommendation for release issued by the Ministry of Agriculture and Farmers Welfare, Department of Agricultural Cooperation and Farmers Welfare, Directorate of Plant Protection, Quarantine and Storage, Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cus. (Sea), Chennai reported in 2013 (297) E.L.T. 111 (Tri. - Chennai) in support of his contentions. 3.4 Ld. AR concluded that in view of the imported consignment being declared unfit for human consumption as the same was below par and not meeting with the standards prescribed by statutes relating to food safety, order of the First Appellate Authority needs to be sustained. 4. In reply to the above, Ld. Advocate relied on the decision of the Hon'ble Supreme Court in the case of Trilok Chand Jain Vs. State of Delhi reported in AIR 1977 S.C.C. 666 (S.C.). 5. I have heard the rival contentions, perused the orders of the lower authorities and have also gone through the various decisions relied upon by both the parties. 6. The scope of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds is imposed under sub-section (1), the owner of such goods or the person referred to in sub-section (1), shall, in addition, be liable to any duty and charges payable in respect of such goods.] [(3) Where the fine imposed under sub-section (1) is not paid within a period of one hundred and twenty days from the date of option given thereunder, such option shall become void, unless an appeal against such order is pending. Explanation. - For removal of doubts, it is hereby declared that in cases where an order under sub-section (1) has been passed before the date on which the Finance Bill, 2018 receives the assent of the President and no appeal is pending against such order as on that date, the option under said sub-section may be exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty under Section 112 (a) of the Customs Act. For the sake of convenience, the same is extracted hereinbelow : "SECTION 112. Penalty for improper importation of goods, etc. - Any person, - (a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or ..." 8.2.1 A reading of the above Section makes it clear that the penalty under Section 112 (a) would be imposed in the case of improper importation of goods which has rendered the imported goods liable to confiscation under Section 111 and for this, I am of the opinion that abetment is not a criterion. Apparently, Clause (a) of Section 112 has two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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