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TMI Blog2022 (2) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... for clearance of the goods of the warehouse, a show cause notice dated 14.08.2020 was issued proposing confiscation of the goods under Section 111(d) on the ground that as per FSSAI letter dated 19.03.2020, Sajji Khar was a non-specified product and approval under Non-Specified Food Regulations of 2017 was required . The adjudicating authority vide Order-in-Original No.MCH/ADC/AK/87/2020-21 dated 11.11.2020 confiscated the goods under Section 111(d) and allowed re-export of the goods on payment of redemption fine of Rs. 5 Lacs in lieu of confiscation, he also imposed a penalty of Rs. 2.5 Lacs under Section 112(a) on the appellant. Being aggrieved by the Order-in-Original, passed by the learned Additional Commissioner of Customs, Mundra, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f entry was filed on 28.12.2019 therefore, the CBIC Instruction dated 21.05.2020 is not applicable in respect of consignment for which the Bill of entry was filed on 28.12.2019. 2.1 He, without prejudice to his above submission, submits that as per the judgment in the case of BGH EXIM LTD.- 2003 (157) ELT 598 (Tri.) & ROYALEX- 2014 (310) ELT 353 (Tri.) restricted goods could be imported into warehouse and then re-exported from the warehouse. The ratio of the judgments is very clear thus even if, re-export was to be ordered, the fine and penalty were not imposable. Accordingly, the order of the Learned Commissioner (Appeals) is contrary to and in violation of the law laid down by the CESTAT in the above two judgments. 2.2 He further submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 Food Safety and Standards Authority of India (A Statutory Authority established under the Food Safety and Standards Act, 2006) FDA Bhawan, Kotla Road, New Delhi- 110002 To, Shri Gaurav Masaldan Joint Secretary (Customs) 156-B, North Block, Central Sectt, Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs New Delhi Subject: Import of Sajji Khar/Papad Khar- reg. In continuation to previous letter dated 19th March, 2020 (copy attached) on the subject mentioned above, it is to state that the said matter regarding standards for Sajji Khar was examined considering its wide spread use in papad manufacturing industry. Subsequently, the Food Authority in its 32nd meeting has approved that till suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India and certificate dated 25.09.2020 which is scanned below:- 4.1 As per the aforesaid certificate, the Authorised Officers confirmed the sample to the standards and provisions laid down under Regulation 2.1 of 'Other Foods or Foods Not Specified (Contaminants Toxins and Residues) Regulation, 2011' therefore, on this basis the appellant's imports cannot be found faulted. 4.2 Without prejudice to my above finding, it is also observed that CBIC directive issued on 21.05.2020 regarding the compliance of FSS (Approval of non-specified food and food ingredients) Regulations, 2017 whereas the Bill of entry for warehousing of goods was filed on 28.12.2019 and also the import has taken place much before the instruction dated 21.05.2020. In my ..... X X X X Extracts X X X X X X X X Extracts X X X X
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