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TMI Blog2007 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... -2002 (SI. No. 34(A) in respect of imported crude oil (Edible Grade) which is exempted from Customs duty with certain conditions. The appellant's contention is that in terms of the test result of CFL, the imported goods are crude oil and they are eligible for the benefit of Notification. However, the Revenue did not accept the test report of CFL. Kolkata and proceeded to rely on the report of CRCL, New Delhi. It is the submission of the appellants that in an identical situation, a very similar matter came up before the Tribunal' in the case of Sarda Agro Oils Ltd. and the Tribunal after a detailed consideration has accepted the report of the Port Health Officer (PHO), Kakinada. In the present case, the report of CFL, Kolkata is akin to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as included in the Concurrent List of the Constitution of India. Hence the Central legislation was enacted. In the statement of objects and reasons, while introducing the relevant Bill, it was stated :- "The Bill replaces all local food adulteration laws where they exist and also applies to those States where there are no local laws in the subject. Among others, it provides for (i) a Central Food Laboratory to which food samples can be referred to for final opinion in disputed cases (clause 4), (ii) a Central Committee for Food Standards consisting of representatives of Central and State Governments to advise on matters arising from the administration of the Act (clause 3), and (iii) the vesting in the Central Government of the ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has raised a question that there are no instructions as to the course of action to be taken when the test results of Chemical Examiner and CRCL are in conflict with the test results of PHO and CFL. When the statutory authorities, i.e. the Port Health Officer (PHO) and CFL have certified that the impugned goods conformed to the standards of PFA Act and Rules, it is not for the Revenue to question the same. The Board's instructions did not require that the edible items/food articles have to be sent to Chemical Laboratory and CRCL for test. In our view, the PHO and CFL are the competent authorities as regards the testing of food/edible items and not the Chemical Examiner and CRCL. When a specialized statutory body is available for determinati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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