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2016 (12) TMI 642 - AT - CustomsJurisdiction of Chemical examiner - whether the PHO was the sole authority to certify the goods in quantum and not the Chemical Examiner? - Held that: - From the circular No. 58/2001 dated 25/10/2001, it is evidently clear that all consignments of imported edible/food products have to be referred to PHO's for testing and clearance shall be allowed only after receipt of the test reports. It is further clarified that where PHO's are not available, sample should be got tested from nearest Central Food Laboratory or any laboratory authorized for such testing by the Directorate General of Health Services. Contention of Revenue is that the PHO certificates issued in these cases do not specifically indicate the acid values which are required for considering benefit of Notification No. 21/2002 dated 01.03.2002. However on perusal of the PHO certificate it reveals that there is in fact a certification concerning that the samples conform to the standards laid down under item A-17.15 of the PFA Rules, 1955. When item A-17.15 is seen, it lays down that the standards prescribed in the rules for specific edible oils will also apply, except for moisture and acid value which shall not be more than 0.5 and 0.10 respectively. Item A-17.19 of the Rules specifically concerns palm oil, wherein it is laid down that acid value should not be more than 0.10. It is further clarified that palm oil imported into the country shall be refined before its supplied and it shall confirm to the standards laid down under A-17.15. These aspects are found very clearly brought out in the certificates issued by PHO. In the event, the conclusions of the lower appellate authority in Para 14 in his order that any matter concerning testing of edibility, it is the PHO and CFL alone that have the authority in reporting on the matter is correct and does not require any interference - appeal dismissed - decided against Department.
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