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

2019 (11) TMI 734

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as same was not found fit for human consumption. The statement of various persons including the Director of the CHA firm reveals that the Director of the CHA firm was aware that the present import consignment as well as the consignment, which have been cleared previously were not meeting with the legal requirement of the FSS Act, 2006 and thereby the same had been imported and cleared in violation of the provision of the Customs Act, 1962 - the Adjudicating Authority under para 28.3 of the order-in-original has categorically mentioned that the CHA firm is responsible for filing the documents for clearance of goods from the customs and the firm has failed to ensure compliance of the provisions of Food Safety Standards Act, 2006 as well as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry No. 2924132 dated 06/08/2013 at ICD, Tughlakabad, New Delhi. The Department has received an intelligence that the subject consignment has been imported without required no objection certificate from Food Safety Standards Authority of India (FSSAI). The consignment was put under 100% examination by the officers of the DRI. During course of examination of the consignment, it was observed by the officers in their examination report that the MRP/RSP and other details regarding importer, their addresses etc. as required under Rule 6 and Rule 10 of Legal Metrology (Packaged Commodity) Rules, 2011 have not been complied with as the required details have not been given on the packets of dietary supplements. The officers have also drawn represe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 100% Whey M-9/13-FRSL 3(1)(zf) of FSS 8. Liquid Super Amino M-10/13-FRSL Act, 2006. 9. Huuper Shock M-11/13-FRSL 10. Lipo 6 Black M-12/13-FRSL 11. Lipo 6 Black Ultra Concentrate M-13/13-FRSL 12. Assault .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xports Pvt. Ltd., Shri Rajinder Madhok (Consultant) and Shri Ved Prakash Dhembula, Superintendent of Customs, ICD, Tughlakabad and Shri Ranjeet Singh Rana, Inspector, Customs, ICD, Tughlakabad. The matter got adjudicated vide order-in-original No. 18/2007 dated 29 September 2017 whereunder it has been held as under :- (i) seized goods (seizure value ₹ 2,17,97,466/-) are liable for confiscation under Section 111 (d) as they are prohibited goods and are absolutely confiscated under Section 125 of the Customs Act, 1962 ; (ii) penalty equivalent to seizure value i.e. ₹ 2,17,97,466/- (Rupees Two Crore Seventeen Lakhs Ninety Seven Thousand Four Hundred and Sixty Six) is imposed on Noticee 1 under Section 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A firm namely M/s R.U. Imports-Exports Pvt. Ltd. 4. The learned Departmental Representative has mentioned that from the investigation it is very apparent that the Director of the CHA firm Shri Rajesh Maikhuri was fully aware that the subject consignment required NOC from FSSAI and still ignoring the statutory requirements of FSSA, 2006, the goods were cleared without necessary test report. He is also responsible of filing blank GATT declaration forms with only signature of the importing firm. From the investigation it has categorically emerged that previous consignment of Dietary supplements were also cleared without compliance of FSSA, 2006 and without submitting of the complete necessary documents at the time of the import. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the CHA firm was aware that the present import consignment as well as the consignment, which have been cleared previously were not meeting with the legal requirement of the FSS Act, 2006 and thereby the same had been imported and cleared in violation of the provision of the Customs Act, 1962. We also find that the Adjudicating Authority under para 28.3 of the order-in-original has categorically mentioned that the CHA firm is responsible for filing the documents for clearance of goods from the customs and the firm has failed to ensure compliance of the provisions of Food Safety Standards Act, 2006 as well as the provision of the Customs Act, 1962, still the Adjudicating Authority did not impose any penalty under Section 112A of the Customs .....

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