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2022 (2) TMI 1131 - AT - CustomsConfiscation of goods - prohibited/restricted goods or not - import of consignment of Sajji Khar - Confiscation on the ground that as per FSSAI letter dated 19.03.2020, Sajji Khar was a non-specified product and approval under Non-Specified Food Regulations of 2017 was required - HELD THAT:- There is no dispute that the appellant have been issued license being a manufacturer/importer for manufacture of sweets and papad. It is also observed that CBIC directive issued on 21.05.2020 regarding the compliance of FSS (Approval of non-specified food and food ingredients) Regulations, 2017 whereas the Bill of entry for warehousing of goods was filed on 28.12.2019 and also the import has taken place much before the instruction dated 21.05.2020. The instruction dated 21.05.2020 cannot be applied retrospectively. It is a settled law that any condition is imposed on the import shall not apply to the import already originated from the port of shipping - In the present case also the instruction dated 21.05.2020 was issued much after not only the import of goods but also after filing of warehousing Bill of entry. It is also undisputed fact that the same product i.e. Sajji Khar has been allowed to be imported without the condition as imposed by the department in the present case on the earlier occasions by various importers. The goods are not liable for confiscation - Appeal allowed - decided in favor of appellant.
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