9911796707
TMI Blog2016 (9) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the appellants are engaged in blending of assorted tea and export thereof. Vide shipping Bill 378373 dated 23.5.2011, appellant exported Indian Tea in bulk from Kolkata to Ukraine and the assorted tea was exported under claim of export benefit under Duty Entitlement Pass Book Scheme (DEPB) but due to quality reasons the buyer in Ukraine rejected 417 pepper sacks x 55 kg net per sack and thereafter the said tea was re-imported due to rejection by the buyer and the appellant paid back the entire export benefits claimed by them. The appellant filed Bill of Entry dated 17.2.2012 for clearance of re-imported tea. The Port Health Officer and Legal Health Authority on 23.2.2012 noted on the bill of entry that inspected bags containing bulk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Health Officers and the sample does not conform to FSSAI Standard and the same was unsafe as the sample is not free from extraneous matter. Aggrieved by the said order, the appellants have filed the present appeal. 2. Learned counsel for the appellant submitted that the impugned order of confiscation is not legally sustainable. He further submitted that the Circular dated 5.4.1984 issued by Health Ministry prescribed the upper limit of iron fillings of 250 PPM (Parts Per Million). This Circular has been withdrawn in 1994 by Prevention of Food Adulteration Authorities (PFA). He also submitted that Bureau of Indian Standards has fixed iron fillings of 250 mg/kg as upper limit and as per the units of measurements PPM is equal to mg/kg. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of food articles was analysed by the Director, CFTRI, Mysore and it was found that the sample is UNSAFE as defined under Section 3(1)(zz)(iii) of Food Safety and Standards Act, 2006 as it does not conform to the standards laid down for TEA under the provision of the Food Safety and Standards (Food Products Standards and Food additives) Regulation 2011 thereof, in that: (a) Sample is not free from extraneous matter (iron fillings). In terms of Paragraph 2.2 of the Foreign Trade Policy, all imported goods shall be subject to domestic laws, acts, rules, orders, regulations, technical specifications, environmental and safety norms as applicable to domestically produced goods. Further, as per the General Notes of the Foreign Trade Policy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 3(3) of the Foreign Trade (Development and Regulation) Act, 1992 and the same cannot be released for home consumption as they are declared UNSAFE . Further, as the goods are liable for confiscation the importers are also liable for penalty under Section 112(a), ibid". Therefore in view of the findings of the learned Commissioner stated above, I am of the opinion that the order of confiscation passed by the Commissioner is justified and does not requires any interference and therefore I uphold the confiscation and consequently, the imposition of redemption fine under Section 125 of the Customs Act. The learned Commissioner has also imposed a penalty of Rs. 50,000/- on the importer under Section 112(a) of the Customs Act which in my opin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
