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

2022 (4) TMI 59

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ity of India (FSSAI) is of no less importance but should originate from that authority and not on presumption, even if bona fide, emanating from amateurish swashbuckling. There are laws that restrict and credibility in enforcement of such law rests solely on conformity with procedure which the factual matrix does not inspire. There are no harm in acceding to this plea; it would facilitate availability of expert opinion relevant for disposal of the appeal and accord credibility to the process that importers are subject to without jeopardizing either commercial considerations or public interest - immediate steps should be taken for drawal of representative samples, in the presence of importer, which conforms to the pre-requisites for testi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at direction of the Bench on a former occasion for providing the test reports that influenced the denial in the impugned order had been communicated to the respondent-Commissioner but was yet pending for implementation. Taking cognizance of the relevance of the said documents and possible elapse of time for furnishing these, we are of the opinion that the inter regnum may be gainfully employed in marshalling the facts necessary for final disposal of the appeal. 2. It was not a routine application for release that had been preferred before the respondent-Commissioner but the petition of the importer before the Hon ble High Court of Bombay that was, on 15th December 2021, ordered to be deemed as the application under section 110A of Custom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pugned goods were unfit for human consumption. 4. It is contended on behalf of the appellant that the supari imported by them corresponds to tariff item 2106 90 30 of First Schedule to Customs Tariff Act, 1975 and freely importable on discharge of the duty so determined. It was further contended that coverage under the chapter pertaining to miscellaneous edible preparations also mandated clearance by the Food Safety and Standards Authority of India (FSSAI), constituted under Food Safety and Standards Act, 2006, as a pre-requisite under that law. Among the records submitted by the appellant are reports dated 21st October 2021 furnished by M/s Qualichem Laboratories as having passed muster for the purposes of Food Safety and Standards .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Food Safety and Standards Authority of India (FSSAI) to confirm such taint and not that of customs authority whose primary responsibility under their parent statute is levy of duty and enforcement of Foreign Trade Policy as well as prohibitions notified under section 11 of Customs Act, 1962. It would appear from the records placed before us that customs authorities have appropriated the statutory responsibility devolving on another authority under the cover of action initiated within their empowerment which does not seem to have proceeded any further than the starting gate. 6. In the absence of details, we do not propose to delve into the sanctity of jurisdictions, the hazards of over-reach, consequences of perverse action and sup .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat immediate steps be taken for drawal of representative samples, in the presence of importer, which conforms to the pre-requisites for testing under Customs Act, 1962 as well as Food Safety and Standards Act, 2006 and on any account to be not later than 14th February 2022 as the goods, intended for human consumption, should not be allowed to deteriorate. Learned Counsel also suggested that there are sufficient facilities available at Nagpur for undertaking the required tests. We do not think that there can be any serious objection to this request. As the seized goods are at Nagpur, the testing is to be carried out at an accredited laboratory there to avoid lapse of time. We, therefore, direct that testing protocols should be complied with .....

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