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M/s. Girnar Food & Beverages Pvt. Ltd. Versus Commissioner of Customs Cochin Commissionerate, Cochin

Imposition of Redemption Fine - re-import of rejected assorted tea exported earlier - Duty Entitlement Pass Book Scheme export rejected due to quality reasons Section 125 of the Customs Act, 1962 - failure to get clearance from 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 - Held that: - the import of edible food products require mandatory clearance from the Port Health Officer and Local Health A .....

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ds failed to get clearance from health officers and held as unsafe and was liable to confiscation - imposition of redemption fine upheld. - Imposition of penalty - Section 112(a) of the Customs Act, 1962 Held that: - no intention of fraud involved penalty not imposable - appeal disposed off partly allowed in favor of appellant. - C/2281/2012 - Final Order No. 20667/ 2016 - Dated:- 26-8-2016 - Shri S. S. Garg, Judicial Member Mr. T. Chandran Nair, Advocate For the Appellant Mr. Mohamm .....

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373 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 o .....

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imported goods were damaged due to water seepage and hence requested the customs authorities for granting permission to de-stuffing at Cargo Warehouse or any other place under customs supervision for checking, repacking the damaged packs and thereafter to re-export it to a buyer situated in Poland. In the aforesaid factual position, a show cause notice dated 14.5.2012 was issued proposing to confiscate the tea exported on the ground that the tea samples do not conform to the FSSAI Standards as p .....

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Customs Act and imposed a penalty of ₹ 50,000/- under Section 112(a) of Customs Act on the ground that the appellants failed to get clearance from 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 su .....

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und in the re-imported tea is 16 mg/kg and hence, it is much below the permitted level of 250 PPM. He also submitted that the re-imported tea was not meant for human consumption in India but was meant for repacking the damaged pack and export to Poland where there was no such restriction of presence of iron fillings in tea as per their health and safety standards. Therefore the same cannot be said to be unsafe by the Indian Health Authorities. In support of his submissions, he relied upon the ju .....

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tated in the impugned order. 4. After hearing learned counsels for both the parties and perusing the records, I find that the learned Commissioner in the impugned order has observed in para 21 which is reproduced herein below: 21. Further, I find that the Port Health Officer s clearance has not been granted as the sample does not conform to FSSAI Std. . It is further informed that the consignment of food articles was analysed by the Director, CFTRI, Mysore and it was found that the sample is UNS .....

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ns, environmental and safety norms as applicable to domestically produced goods. Further, as per the General Notes of the Foreign Trade Policy, 2009-14, the import of edible food products require mandatory clearance from the Port Health Officer and Local Health Authority. In this regard the Central Board of Excise and Customs has also issued Circular No(s). 103/2000, dated 15-12-2000; 58/2001, dated 25.10.01, and Circular No(s). 28/2006 dated 6-11-06 and 03/2011, dated 6-1-2011 dealing with prov .....

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