Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (1) TMI 29

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al dismissed. - CUSAA No. 49 of 2014 and C.M. No. 19716 of 2015 - - - Dated:- 4-5-2017 - S. Muralidhar and Chander Shekhar, JJ. Shri Vishal Bhatnagar and Nitin Sharma, Advocates, for the Appellant. Shri Sanjeev Narula, Senior Standing Counsel with Abhishek Ghai and Ms. Anumita Chandra, Advocates, for the Respondent. ORDER We have heard the learned counsel for the appellant as well as learned Senior Standing Counsel for the Customs Department. 2. Allowing a review petition filed by the appellant, this Court on 1st April, 2016, recalled its earlier order dated 22nd December, 2014 dismissing the appeal. The Court was of the view that one of the grounds raised in the appeal i.e., whether the goods in question which had .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ir, Please refer to the subject cited above regarding import of Food Items imported by M/s. Alchemist Foods Ltd., from Taiwan vide bill of Entry No. 7236483, dated 28-6-2012. The consignment was inspected on 26-7-2012 in the presence of CRA representative and as per the FSS (Packaging and Labelling) Regulations, 2011, the following discrepancies were observed on the label : 1. Information printed on the original label was not mentioned in English or Hindi language. 2. The original label was overlapped by another label in which all information was mentioned in English language. As per FSS (Packing and Labelling, Regulations, 2011 and the Extended Guidelines issued by FSSAI, the information mentioned in the original la .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. Merely because Section 3 of the Imports and Exports (Control) Act, 1947 uses three different expressions prohibiting , restricting or otherwise controlling, we cannot cut down the amplitude of the words any prohibition in Section 111(d) of the Act. Any prohibition means every prohibition. In other words all types of prohibitions. Restriction is one type of prohibition. From Item (1) of Schedule I, Part IV to Import (Control) Order, 1955, it is clear that import of living animals of all sorts is prohibited. But certain exceptions are provided for. But nonetheless the prohibition continues. 9. Turning to the case in hand, it appears that after the aforementioned letter dated 31st July, 2012, the appellant did not question the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct remains that the appellant reconciled itself to the refusal by the FSSAI to issue the NOC. This meant that the goods were in fact to be treated as prohibited goods . Resultantly, the appellant sought permission to re-export the consignment. Therefore, the question of the Court, at this stage, declaring that the goods that were allowed to be re-exported were not prohibited goods , does not arise. 12. Learned counsel for the appellant sought to place reliance on the decision of the Division Bench of this Court in Food Safety Standards Authority of India v. Danisco (India) Pvt. Ltd., 219 (2015) DLT 752 (DB). A perusal of the said judgment reveals that there was no discussion of the provisions of the Act. The decision discussed the re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates