TMI Blog2022 (7) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... offer to the owner or the person from whose possession the goods were seized, an option to pay a fine, in lieu of confiscation. Thus, in the case of prohibited goods, the discretion as to whether fine may be imposed in lieu of confiscation is that of the officer concerned. Having said so, it is incumbent upon the authority to be prompt in exercise of such discretion, particularly in the case of perishable goods such as the commodity in question. The consignments are in the Customs Station since February 2022 and have been exposed to inclement weather and the vagaries of nature. Though some of the petitioners have already made applications for provisional release under Section 110A of the Act, they wish to update their representations in view of events that have transpired in the recent past. All petitioners are permitted to make applications for provisional release under Section 110A and such applications as/if and when received shall be disposed by the adjudicating authority after hearing the petitioners and simultaneous with a prima facie determination of the classification of the commodity in each case, within a period of two (2) weeks from date of receipt of the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sarveshwari Industries 19.04.2022 5. 11260 of 2022 M/s.Sarveshwari Industries 18.04.2022 6. 11942 of 2022 M/s.Blue Vista International Limited 19.04.2022 7. 8604 of 2022 M/s.GlowMart Inc. 26.03.2022 5. The prayers of the petitioners are either for quash of the seizure memoranda issued by the 4th respondent and release of the perishable imported consignment of unflavoured supari (Betel Nut Product) or for a mandamus directing the respondents herein to assess and release the goods in question. 6. The Customs Tariff classifies Areca nuts under 0802/Chapter-8 Entry 0802 80 as follows: '0802 80 - Areca nuts : 0802 80 10 Whole kg 100% 90% 0802 80 20 Split kg 100% 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct that he states has been seized in the case of the writ petitioner in WP.No.8604 of 2022. 11. Though there is nothing to indicate that this is indeed the product that has been seized, I have called for, and have been furnished the records of proceedings in No.DRI/CZU/VIII/4B/ENQ-1/INT-09/2022 (relating to the petitioner in W.P.No.8604 of 2022) and record the deliberations in this regard as well for compilation of this order. 12. One of the photographs of the seized consignment is extracted below: 13. Upon a comparison of the language of Chapter-8 and Chapter-21, I note that Chapter-21 is a chapter dealing with residuary food products and includes Supari. In my understanding, supari , refers to coarsely cut pieces of areca nut that are edible/ingestible. The product featured in the picture extracted above, comprises split areca nuts that have not been softened for consumption. It is thus, prima facie, moot as to whether the above product could be categorized/utilized/understood to be supari . 14. Learned counsel for the petitioners point out at this juncture, that all of them are in possession of certificates from the Food Safety and Standards Authority of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dras direction. However in the present circumstances where the FSSAI, Mumbai test report is in contradiction to the CRCL Lab and the request made by the appellant in view of grounds of appeal cited above I find it is necessary to re-test the impugned goods in the jurisdictional FSSAI. Therefore, I remand the case to the adjudicating authority for retesting of the impugned goods in the jurisdictional FSSAI lab. Since, the principles of natural justice has not been followed, the adjudicating authority may re-examine the matter afresh and pass appropriate orders as deemed fit. As the cargo is perishable in nature and since the cargo is already provisionally assessed under Sec. 18 of Customs Act, 1962 by the proper officer the cargo may be released immediately subject to the outcome of FSSAI report. To protect the interest of revenue, the adjudicating authority is directed to decide the case within 60 days after following the principles of natural justice.' 20. It is pursuant to the above order, that order dated 07.05.2022 has come to be passed releasing the consignments of the goods in question, in that case. Thus, in light of the discussion as above, all petitioners are permit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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