9911796707
TMI Blog2022 (10) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... could not produce more than 62 MT of frozen buffalo meat per day, there is improper export done by the Appellant. On perusal of the show-cause notice, the Order-in- Original and the Order-in-Appeal it would clearly indicate that they have referred to buffalo meat and processed frozen buffalo meat interchangeably at different places but consistently stated that M/s. Al-Azlan Frozen Food s production capacity of buffalo meat per day is 62 MT. However, going by the APEDA certificate of registration granted to M/s. Al-Azlan Frozen Foods, copy of which is annexed to appeal memo at page 23, the production capacity of this food processing unit M/s. Al-Azlan Frozen Foods was 62 MT of frozen meat per day and 40 MT of chilled meat per day an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative for the Respondent ORDER Confirmation of penalty by the Commissioner of Customs (Appeals), Mumbai-II at the reduced rate of Rs.15,00,000/- from Rs.20,00,000/- under Section 114 of the Customs Act for improper export of buffalo meat is assailed by the Appellant-Exporter in this appeal. 2. Facts of the case, in a nutshell, is that Appellant-Exporter Siba International was engaged in export of processed buffalo meat after procuring the same from M/s. Al-Azlan Frozen Foods, Moradabad (UP) an approved processing plant for export of boneless buffalo meat as a prescribed condition under Chapter 2 of Schedule 2 of the ITC (HS) Classification of Export and Import items requires the exporter to produce certificate from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid amount which was deposited by the Appellant during investigation. 3. I have heard submissions from both the sides and perused the case record, written note of submissions, relevant provisions as well as relied upon case laws. At the outset, there is a requirement of reproduction of Chapter 2 of Schedule 2 of ITC (HS) classification of export and import items containing relevant restrictions. They are:- i On production of a certificate from the designated veterinary authority of the state from which the meat or offals emanate, to the effect that the meat or offals are from buffaloes not used for breeding and milching purpose; ii Quality control and inspection under Note 3 and 4 respectively as well as conditions stipulated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day is 62 MT. However, going by the APEDA certificate of registration granted to M/s. Al-Azlan Frozen Foods, copy of which is annexed to appeal memo at page 23, the production capacity of this food processing unit M/s. Al-Azlan Frozen Foods was 62 MT of frozen meat per day and 40 MT of chilled meat per day and if both are taken together it would be consistent to the pleading of the Appellant reiterated in para 27 of the Order-in-Original. It reads:- 27. Shri George N. D., Advocate vide letter dated 02.03.2015 filed defence reply on behalf of Notice M/s Siba International, wherein, they denied all the allegation made in SCN and inter-alia stated they were permitted to Process Chilled Meat 40 MT and Frozen Meat 62 MT therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the said submissions, that could be inferred from the sub paragraph of para 27 is that in the shipping bills, goods were described as frozen boneless buffalo meat as per Table A perhaps annexed to the show-cause notice and reproduced in the Order-in-Original but not filed in the appeal memo. On the contrary, show-cause notice did not propose for any action concerning mis-declaration in the shipping bills or propose any penalty, for which discussion on the same is outside the purview of this appeal, besides the fact that not a single shipping bill is annexed to the show-cause notice to substantiate that description of goods exported was different. Since nowhere during adjudication, the Appellant had ever averred that it had exported o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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