9911796707
TMI Blog2008 (8) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... and filed bills of entries dated 17-7-2004 declaring the quantity as 200 MT of cloves (Net Weight). (b) As the import of cloves were subject to the provisions of the Prevention of Food Adulteration Act, (PFA Act) 1954 and FFA Rules, 1955. Samples were drawn and sent for test by Central Food Laboratory (CFL). (Meanwhile the goods were kept in warehouse.) The samples were found to contain organic extraneous matters in quantity more than the maximum prescribed limit and hence held to be adulterated. On request by the party, Commissioner on 29-9-2004 permitted segregation of extraneous matter from the cloves and the cleaning operation was undertaken under the supervision of Customs staff and in the presence of representative of custodian. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on 200 MT. The examination report of the examining officers indicate that "the goods on open and examination found to contain cloves description weight of the goods as per invoice and bill of lading". Inasmuch as the customs have failed to deliver the entire quantity of 200 MT as found from the bill of entry, the demand of duty for the entire quantity was not justified, the remission should have been granted and refund should have been allowed. 5.2 He relies on the decision of the Tribunal in the case of Ferro Alloys Corporation Ltd. v. CC&CE reported in 1991 (52) E.L.T. 268 (Tribunal) and the decision of the single Member Bench of the Tribunal in Sonal Vyapar Ltd. v. Collector of Customs reported in 1993 (65) E.L.T. 653 (Tribunal). 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be done under PFA Act was resolved by the Delhi High Court order dated 22-2-2005. In view of above there was a further loss of weight of about 2.169 MT. We are not able to appreciate that there was any loss of imported goods. It is a peculiar case where contaminated material to the tune of about 10 MT was found and segregated and the balance material was permitted to be cleared. Further loss of weight of about 2.45 MT is attributable to moisture loss. We have not been shown that the appellant has paid a lesser value to the foreign supplier based on alleged shortage. If it was wet season, there was a possibility of increase in weight. In our considered opinion, the variation in weight due to weather condition cannot result in loss or g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported in the instant case was clove. What is said to have been lost is the organic extraneous matter i.e. waste which the imported goods carried and for which the appellant have to blame themselves. It is clear that if the goods had not carried the extraneous matter beyond the prescribed limit and therefore adulterated and hazardous to the health of the people at large in view of the provisions of FFA, they would have been delivered the quantity of goods which they had imported. As the loss does not relate to loss of 'goods', the provisions of Section 23 are not attracted and the appellant was not entitled to remission of duty. 11. In the light of the above, we hold that this was not a fit case for granting remission in terms of Section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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