9911796707
TMI Blog2024 (3) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle 226 of the Constitution of India is filed inter alia for the reliefs that the imports in question, namely, of betelnuts/supari described in the Petition as Menthol Scented Sweet Supari ("goods") imported by the petitioner, be directed to be provisionally released by respondent Nos. 2 and 3 on acceptance of Provisional Duty (PD) bond, without any security. 3. The case of the Petitioner is that she is involved in the business of trading in such goods. Before the import of the goods, on 14th November 2022, the Petitioner had approached the Customs Authority for Advance Ruling, Mumbai ("CAAR") seeking classification of such goods in terms of Section 28H of the Customs Act, 1962 ("Act, 1962"). The CAAR rendered its ruling dated 24th Febru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FSSAI. Pursuant thereto, the FSSAI issued its test report dated 7th December 2023 which was provided to respondent No. 3 inter alia, recording that the goods were Split Areca Nut with mild smell of Menthol and confirmed to FSSAI standards (Exhibit 'H'). Such opinion, as rendered by the FSSAI, which is part of the report, reads thus: "Opinion: On the basis of tested parameters, the Sample of Arec Nut/Betel Nut conforms to the standard laid down under Regulation No 2.3.55 of Food Safety and Standards (Food Products Standards and Food Additives) Regulation, 2011." 5. It is the petitioner's case that despite a favourable test report rendered by the FSSAI, for almost a period of five months from the date of the imports, the respondents did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opinion that a report also be obtained from the DYCC (Deputy Chief Chemist of Customs). Accordingly, we adjourned the proceedings on the earlier occasion, and more particularly on 31st January 2024, recording the statement of Mr. Mishra, learned counsel for the respondents, that the samples were already drawn and sent to DYCC, and that a report would soon be provided by the DYCC. Accordingly, the DYCC's report is obtained which is dated 8th February 2024 and is placed on record on behalf of the respondents by an additional affidavit. The said report reads thus: "BE NO-7215645 DT. 05.08.23 Report:- The sample as received is in the form of cut Pieces of betel nut with few pieces of kernel husk fragments treated with menthol, vegetable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r such reason, after two months of the assessment of the bill of entry on 5th August 2023, that is, on 12th October 2023, Respondent No. 3 requested the Director of FSSAI for verification/testing of the said goods. As noted above, the FSSAI had rendered its opinion, on the basis of the samples which were drawn by the Department, that the goods conform to the standard laid down under Regulation 2.3.55 of Food Safety and Standards (Food Products Standards and Food Additives) Regulation, 2011. We have perused Regulation 2.3.55, which reads thus: "2.3.55 ARECANUTS OR BETELNUTS OR SUPARI 1. Description: (a) "Arecanuts" or "Betelnuts" or "Supari" means nuts obtained from Areca Palm (Areca catechu L.). (b) The product shall be dry, well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the sample contains "kernel husk fragments", to record that the product "may not be ready to use". It is interpreting such report, on behalf of the Respondents, in the reply affidavit of Mr. Akshay Patil, it is contended that, since the goods are not ready to use and as there is presence of kernel husk fragments, the goods have impurities, when the report per-se does not talk about any impurity. Such attribution of impurity is contained in paragraph 8 of the affidavit in reply which reads thus: "8. The respondents say that since the goods are not ready to use and there is presence of impurities the kernel husk fragments and the goods are cut pieces, the goods do not conform to the description of the goods as per the advance ruling issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble or any fatal impurity which would render the goods to be labelled as prohibitory. In our opinion, the respondents ought not to have taken such a decision that the goods should not be granted a clearance and/or a situation is brought about that they do not conform, to the opinion as rendered by the CAAR. In our view, in the facts of the present case, accepting such stand, as taken on behalf of the respondents would certainly render nugatory, the ruling of the CAAR, as also the report of the FSSAI and the DYCC. Such stand of the department thus, cannot be sustained. 16. In the aforesaid circumstances, the petition needs to be allowed by the following order : ORDER a. The Petition is allowed in terms of prayer clause (a). b. If applied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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