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M/s SSA International Ltd. Versus Commissioner of Customs, Noida

2016 (5) TMI 650 - CESTAT ALLAHABAD

Imposition of redemption fine and penalty - Section 112 of the Customs Act, 1962 - Import of 19,595 kgs of California Inshell Almonds - sample does not conform to the standards laid down under Regulation No. 2.3.47(5) of Food Safety and Standards Regulations, 2011 - NOC was refused on analysis by FSSAI - Appellant stated that the sample was tested and was found fit by an authorized testing agency in USA, namely, USDA and the second test was got done from another lab, i.e. FSA Lab in USA.

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penalty are set aside. - Decided in favour of appellant with consequential benefit - Cus. Appeal No.52803/15 - Dated:- 9-3-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Dr. Prabhat Kumar, Adv. For the Respondent : Shri Rajeev Ranjan, Joint Commr. (A.R.) ORDER PER MR. ANIL CHOUDHARY : The Appellant, M/s SSA International Ltd., is in Appeal against Order-in-Original No.03-Commr./Cus/ICD-DD/2015 dated 31.03.2015 passed by Commr. of Customs, Noida, imposing redemption fine of  .....

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. The Customs requested the appellant to obtain No Objection Certificate from M/s Food Safety & Standards Authority of India (FSSAI) in respect of the imported Almonds. The sample was drawn by the authorized officer for lab analysis on 10.10.2014 and the report dated 27.10.2014 was issued addressed to the Assistant Commissioner. It was stated that the tested sample does not conform to 2.3.47(5) for FSSR, 2011 for dry fruits & nuts (Inshell Almonds) with respect to presence of insect fra .....

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esence of Mould and Fungal Growth in it and Yeast & Mould Count higher than the prescribed limit. It also shows Acidity of extracted fat expressed as oleic acid higher than the prescribed limit. Hence, the sample is sub-standard and unsafe under Section 3(1)(zx) and 3(1)(zz)(x) of FSS Act, 2006 and NOC was refused. 2.1 Accordingly, on the request of the appellant informing that they were not satisfied with the result or analysis report given by FSSAI and requested to allow them to resample t .....

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r that there was no malafide intention on their part. It was also contended that the mould and fungal growth as reported by FSSAI, is on the shell of almonds and inside may not be infested. It was also submitted that fungal growth could be due to moisture content during the long transport period which was almost 45 days. 3. The ld. Commissioner vide OIO dated 31/3/15 observing that the imported goods, has failed to clear the food safety standards, accordingly, held that the impugned goods are of .....

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t of Food Safety & Standard Regulations, 2011, therefore, the appellant was held liable for penal action under Section 112 of the Customs Act 1962. Accordingly, the appellant was directed to pay redemption fine and re-export the imported almonds being 19595 kgs of California Inshell Almonds and further, penalty of ₹ 5.00 lakhs was imposed under Section 112 of the Customs Act, 1962. 4. The ld. Counsel for appellant states that in view of the two test reports obtained by the shipper/expo .....

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