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TMI Blog2022 (2) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.12.2019 and also the import has taken place much before the instruction dated 21.05.2020. The instruction dated 21.05.2020 cannot be applied retrospectively. It is a settled law that any condition is imposed on the import shall not apply to the import already originated from the port of shipping - In the present case also the instruction dated 21.05.2020 was issued much after not only the import of goods but also after filing of warehousing Bill of entry. It is also undisputed fact that the same product i.e. Sajji Khar has been allowed to be imported without the condition as imposed by the department in the present case on the earlier occasions by various importers. The goods are not liable for confiscation - Appeal allowed - decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Commissioner (Appeals) vide Order-in-Appeal No.MUN-CUSTM-000-APP-008-21-22 dated 27.04.2021, rejected the appeal. Being aggrieved by the impugned Order-in-Appeal, the appellant preferred the present appeal. 02. Shri Anil Balani, learned counsel and Shri Rahul Gajera, Advocate appeared on behalf of the appellant. Shri Anil Balani submits that the learned Commissioner failed to appreciate that in his letter dated 19.03.2020, the Director (Imports) FSSAI had admitted that Sajji Khar is traditionally used in making papad this means that there were long standard practice and tradition to allow import of Sajji Khar into India. Although the FSSAI, Non-Specified Food Regulations were in force and imports were being allowed till that date w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in clearance of their goods, blockage of their funds and other losses. This punishment was sufficient hence, no fine and penalty should be imposed. 03. Shri R.P.Parekh, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. He referred to Food Safety and Standards (Approval of non-specified food and food ingredients) Regulations, 2017 to submit that it is mandatory to obtain a prior approval for import of any non-specified food or food ingredients therefore, in the present case import of Sajji Khar without approval is in violation of the Regulation 3 of Food Safety and Standards (Approval of Non-specified Food and Food Ingredients) Regulation, 2017 therefore, the goods was rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sajji Khar/Papad Khar are notified, it may be considered as food not specified and standards for the same may be adopted including the standards for heavy metals prescribed under FSS (Contaminants, Toxins and residues) Regulations, 2011. In view of above, it may be noted that imported consignments of Sajji Khar/Papad Khar does not require product approval under FSS (Approval of non specified food and food ingredients) Regulations, 2017 and these may be considered as food not specified till standards are notified by FSSAI. The imported consignments shall be tested as per the standards for foods not specified including the standards for heavy metals prescribed under FSS (Contaminants, Toxins and residues) Regulations, 2011. You ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In my view the instruction dated 21.05.2020 cannot be applied retrospectively. It is a settled law that any condition is imposed on the import shall not apply to the import already originated from the port of shipping. In the present case also the instruction dated 21.05.2020 was issued much after not only the import of goods but also after filing of warehousing Bill of entry. It is also undisputed fact that the same product i.e. Sajji Khar has been allowed to be imported without the condition as imposed by the department in the present case on the earlier occasions by various importers. 05. As per my above discussions and findings, I am of the view that the goods are not liable for confiscation. Accordingly, the impugned order is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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