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M/s Modern Dairies Ltd. Versus Commissioner of Customs (Import) , Nhava Sheva

2016 (1) TMI 1002 - CESTAT MUMBAI

Confiscation and penalty - Re-import of cheese curd which was exported earlier due to quality deficiency - On re-import, the said goods were subjected to mandatory FSSAI test and it was revealed that the goods did not conform to the parameters as specified for the product. - it was held that the goods were liable to confiscation under section 111(d) of the Customs Act, 1962 and the appellant importers were liable to penal action under section 112(a) of the Customs Act, 1962. - Held that:- Si .....

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nt : Shri S J Sahu, Assistant Commissioner (AR) ORDER Per Raju The appellant, M/s Modern Dairies Ltd. had exported 'cheese curd' to M/s Forsan Foods & Consumer Products Co. Ltd. of Saudi Arabia. The said goods were returned by the buyer as the same were rejected due to quality deficiency. On re-import, the said goods were subjected to mandatory FSSAI test and it was revealed that the goods did not conform to the parameters as specified for the product. In view of the above, it was he .....

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rocessing for conversion into mozzarella cheese and during the process; the deficiency found in the FSSAI test report would be removed. They also relied on the opinion of Dr. A.A.Patel, Head, National Dairy Research Institute (Dairy Technology Division), Karnal. They also relied on the decision of the Hon'ble Bombay High Court in Customs Appeal no. 65-68, 76 of 2007 and Writ Petition no. 3536, 3888, 3647, 4657, 4099, 4878 of 2007 in case of M/s Amrit Vanaspati Co. Ltd. and also on decision o .....

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f the goods for reprocessing at the factory premises on execution of Bank Guarantee of 20% of value and Bond for the assessable value, subject to the condition that the reprocessed goods shall be allowed to be cleared for home consumption only if they conform all the prescribed standards. He also ordered movement of goods from the Dock to the factory premises under a Transit Bond. 2.1 The appellant challenged the order of the Additional Commissioner before Commissioner (Appeals), who rejected th .....

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