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TMI Blog2021 (3) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 2226534 dated 27.02.2019 under LDC Scheme for the import of 1,20,000 kgs of "Chick Peas (Tanzania Yellow Gram (Desi Chick Peas))" imported from Tanzania classifying the same under Customs Tariff Heading 07132020 from the supplier M/s. AGRI Commodities & Finance, FZE, P.O. Box 330578, Rak Ftz, Ras Al Khaimah, UAE. (ii) The Single Window Interface had routed the above said Bill-of-Entry to PQ/FSSAI clearance as the imported goods is an edible product. (iii) The Food Safety and Standards Authority of India ('FSSAI' for short) rejected the above import cargo under Section 25 (1) (i) of the Food Safety and Standards Act, 2006 since the sample did not conform to the standards laid down for pulses under Regulation 2.4.6.22 of Food Safety ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. 5. I have heard the rival contentions, perused the documents placed on record and also the various case laws relied upon during the course of hearing. 6.1 I find that an identical issue came up for consideration before the Tribunal in the case of M/s. O.M.S. Sivajothi Mills v. The Commissioner of Customs, Tuticorin in Customs Appeal No. 40784 of 2019 [Final Order No. 41028 of 2019 dated 22.08.2019 - CESTAT, Chennai]. Facts being identical, I am of the view that the above case would squarely apply to the case on hand. Relevant observations are as under: "7.2.1 Clearly, as the heading itself points out, the fine i.e., redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means redem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty under Section 112 (a) would be imposed in the case of improper importation of goods which has rendered the imported goods liable to confiscation under Section 111 and for this, I am of the opinion that abetment is not a criterion. Apparently, Clause (a) of Section 112 has two limbs - the first being "improper importation of goods by any person who, in relation to any goods ... would render such goods liable to confiscation"; and the second limb starts with "or abets the doing or omission or such an act." Hence, a mere importation that would render such goods liable to confiscation, as indicated above, is sufficient to attract penalty. Therefore, I am of the view that the case on hand gets covered under the mischief of Section 112 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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