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2021 (4) TMI 1089

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..... rds. In order to meet these standards, the vendor supplied the test certificate issued by the Ministry of Agriculture and Rural Development, Social Republic of Vietnam which certified that the goods imported was in compliance with FSSAI. Further, on subsequent laboratory analysis, the said product failed in two out of eighteen quality and safety parameters and as a result of which NOC was not issued by the Food and Safety Standard Authority - findings of both the authorities that the goods are liable for confiscation under Section 111(d) of the Act is not legally justified. The appellant had no intention to violate FSSAI and FSS Act and had no intention to import goods contrary to the prohibition stipulated in the Act or any other law .....

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..... uthority of India (FSSAI) Regulation for microbiological requirements for fish and fishery products and to meet other safety standards. As proof of the same the Vendor also supplied the test certificate issued by the Ministry of Agriculture and Rural Development, Social Republic of Vietnam which certified that the goods imported was in compliance with FSSAI. Subsequent to import of the consignment, the products in question were subjected to laboratory analysis wherein the same failed in two out of eighteen quality and safety parameters due to the presence of Escherichia coli and Vibrio Cholerea (01 and 0139) both of which were specifically certified as not present by the laboratory analysis done by Ministry of Agriculture and Rural Devel .....

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..... cation is permissible only when the goods have been imported in contrary to any prohibition under the Act or any other law for the time being in force, which is clearly not the case in the present import made by the appellant. He also referred to Annexure-5 Analysis Certificate and submitted that it is clear from the certificate that the products in question had been tested for presence of Escherichia coli and Vibrio Cholerea on 09/03/2019 and were certified clear for export and human consumption. It is based on this certification which falls in line with the quality requirements of FSSAI and the FSS Act that the appellants imported the products. He further submitted that the appellant had taken more than reasonable care and attention to en .....

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..... the Tribunal has set aside the confiscation and the penalty imposed on the importer. 4. On the other hand, the learned AR defended the impugned order and submitted that the import in the present case was in contravention of the provisions of para 4 of the general note regarding import policy FTP 2015-20 and the impugned goods are unauthorized imports and hence liable for confiscation under Section 111(d) of the Customs Act, 1962. 5. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant while placing purchase order clarified to the vendor that the goods in question should be in compliance with the Indian Standards Food safety Standards (Contaminants, Toxins and Residues .....

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..... he Act or any other law for the time being in force which is not the case in the case of present import by the appellant. I also find that appellant has taken reasonable care and attention to ensure that the goods are imported in compliance with the Safety Standard Act. Since the sample was drawn after about two weeks from the arrival of the goods, it is possible that the contamination had occurred during the transit of the import of the goods or subsequently, for which appellant cannot be blamed and it cannot be said that the import is contrary to the prohibition imposed under the Act or any other applicable law being in force. It is relevant to reproduce Section 125 of the Customs Act which deals with imposition of redemption fine, which .....

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..... n the facts of the present case the appellants have not ventured to import any prohibited goods and or restricted goods. Further the item imported was permissible to be imported freely subject to compliance of standards and permission by Wild Life (Protection) Act, 1972 CITES. The only irregularity found is that upon test, two of the parameters (biological criteria) were found to non-compliant . Under the facts and circumstances, I find that there was a delay in testing and the samples were drawn by the Customs officers and not by the experts of FSSAI or Staff of Sriram Institute for National Research, Delhi. There were every chances of contamination due to non-handling as per the required criteria. Accordingly, I hold that there is no m .....

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