9911796707
TMI Blog2023 (5) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at Rs. 80,63,131/- (Rupees Eighty Lakhs Sixty three thousand one hundred thirty one only) (transaction value) u/s 111(b) and 111 (d) of the Customs Act' 1962. However, I give an option to the rightful owner to re-export the same within fifteen days from the date of communication of the order on payment of redemption fine of Rs. 12,09,470/- (Rupees Twelve Lakh Nine thousand four hundred seventy) only under Section 125 of the Customs Act, 1962 within 15 days of receipt of this order failing of which the said consignment would be destroyed. (2) I impose penalty of Rs. 800,000/- (Rupees Eight Lakh) only on the notice M/s Overseas Enterprise u/s 112 of the Customs Act' 1962. 2. Briefly stated the Appellants are concerned with the business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng valuation of imported goods emanated. It is their case that the Department did not release their goods in time, and a show cause notice was issued to them on 18th July 2014 on the dispute declared value requiring them inter alia to Show Cause as to why the revised tariff value should not be applied, and that it did not raise any dispute regarding non-conforming with the specifications referred to under CFL test report dated 3rd December, 2013. 3. Pending adjudication of the show cause notice, the appellant and several other importers of Beetle Nuts had filed a Writ Petition in the Hon'ble Calcutta High Court, challenging the impugned Notification No. 12 (RE-2013)/2009 to 2014 dated 13 May, 2013 fixing the tariff value of Rs.110/- per kg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Referral Laboratory, Mysore, certifying that the goods did not conform to the standards laid down for Dry Fruits and Nuts under the FSSAI Regulations. It is also their case that the said certificate was not supplied to them till the time of filing of the Appeal. Vide their letter dated 6th August, 2014, addressed to the Commissioner of Customs (Prev.) Customs House, Kolkata they had conveyed to the department that the goods be released to them upon payment of differential duty of Customs. 6. Finally, vide their letter dated 19th March, 2015 they sought permission to reexport the goods to Mayanmar and deposited the redemption fine and penalty imposed vide the impugned order under challenge. 7. The Ld. AR, however reiterates the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as was leviable on the goods. 10. It is evident from the show cause notice, that it carries no reference to the test report dated 02.04.2014 and therefore the Order in Original placing reliance on the said test report (samples of which were alleged to be drawn at the back of the assessee), to arrive at the impugned findings, is clearly beyond the scope of the show cause notice. Further, the imported goods have been lying all along, in the custody of the Department, notably for several months, without proper storage conditions and that the initial test reports by the laboratory CFL at Kolkata vide their test report dated 03.12.2013 have found nothing as would render the imported goods unfit for human consumption. The said order of the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of our findings aforesaid, the Appellants are not liable to any penal consequences, even though the goods may have become unfit for human consumption. The two test reports when read together clearly indicate that at the time of import, there was no finding about the imported betel nuts being unsuitable for human consumption. The fact that the goods are not re-exported and are now required to be destroyed and so ordered as per due process of law by the authorities, hence no redemptions fine is imposable thereon. The Appellant is also not liable for any penalty for reasons as discussed. The impugned order is therefore, liable to be set aside. 12. We therefore set aside the impugned order in original and allow the appeal, with consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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