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2024 (3) TMI 704 - HC - CustomsSeeking release of the goods imported - betelnuts/supari described as Menthol Scented Sweet Supari ( goods ) - nature of the mix created - FSSAI issued test report Split Areca Nut with mild smell of Menthol and confirmed to FSSAI standards (Exhibit H ) - DYCC - presence of kernel husk fragments - classification of confirmed to be falling under CTH 21069030 - HELD THAT - From the materials on record, there was no reason for the Respondents to discard the opinion as rendered by the FSSAI so as to take a stance not to clear the goods for home consumption. In our opinion, there was also no reason for the Respondents to disown or read into the report of the DYCC as to what has actually not been provided, namely, that there are impurities in the goods much less harmful. With the assistance of the learned counsel for the parties, we examined the issue as to what is the purport of the DYCC s report when it uses the words that the samples u/r contain pieces of kernel husk fragments . It appears from the material furnished before us by the learned counsel for the parties, and which ought not to be in dispute that the kernel husk is the hard (brown) portion of a coconut, the particles of which may get mixed when the kernel (white edible portion inside the coconut) is grated. If the grating in a given case is little deep, it is likely that the actual kernel is mixed with the particles of the hard portion (skull of the coconut) which holds the kernel. It is also likely that some strings of the outer husk of the kernel (literally the dry fiber part of the coconut ) can also be described to be kernel husk. Thus, we do not find that there is any objectionable 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. The Petition is allowed.
Issues Involved:
The issues involved in the judgment include classification of imported goods, delay in clearance, examination by regulatory authorities, and interpretation of test reports. Classification of Imported Goods: The petitioner sought clearance of imported betelnuts/supari classified under CTH 21069030. The Customs Authority for Advance Ruling confirmed the classification before the import. The Bill of Entry was assessed approving the same classification. The Food Safety and Standards Authority of India (FSSAI) verified the goods and confirmed their conformity to standards. Delay in Clearance: Despite a favorable test report from FSSAI, the goods were not cleared for almost five months. The petitioner approached the court seeking a writ of mandamus to direct the release of goods and waiver of detention charges. The Department requested further examination by the Deputy Chief Chemist of Customs (DYCC) due to the presence of kernel husk fragments. Examination by Regulatory Authorities: The DYCC's report mentioned the presence of kernel husk fragments and suggested that the goods may not be ready for use. The Department contended that the goods did not conform to the advance ruling due to impurities. However, the court found no fatal impurity that would render the goods prohibitory. Interpretation of Test Reports: The court analyzed the DYCC's report and clarified that kernel husk fragments do not indicate a harmful impurity. The court emphasized that the Department's decision not to clear the goods contradicted the opinions of the CAAR, FSSAI, and DYCC. The court allowed the petition and directed the release of goods, rejecting the Department's stance.
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