TaxTMI 
TaxTMI 
TaxTMI 
2011 (12) TMI 209
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Trade (Development and Regulation) Act, 1992 read with Para 2.1 of the Foreign Trade Policy, 2009-2014 as amended from time to time the Central Government has substituted Chapter - 2 of Schedule 2 of the ITC (HS) Classification of Export and Import Items, with a fresh provision. Chapter 2 deals with "Meat and Edible Meat Offal." Note 6 to Chapter - 2 is to the following effect: "Note 6. Export of meat and meat products will be allowed subject to the exporter furnishing a declaration, attached with copies of valid APEDA Plant Registration Certificate(s) to the customs at the time of exports that the above items have been obtained/sourced from an APEDA registered integrated abattoir or from APEDA registered meat processing plant whic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Export (Quality Control and Inspection) Act, 1963 to provide for the sound development of export trade of India through quality control and inspection. In exercise of powers conferred by the Act, the Union Government has made the Export of Raw Meat (Chilled/Frozen) (Quality Control and Inspection) Rules, 1992. Rule 3.2 prescribes the requirement of an abattoir as follows: "3.2 Requirement of an abattoir For the purpose of assuring the quality of meat for exports it shall be ensured that the abattoir where the animals are slaughtered shall meet with the following requirements; (a) All abattoirs servicing raw material requirements of the industry for meat for export and in existence as on the date of commencement of these rule....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed, the places from where the rawmaterial was sourced had to be disclosed together with the APEDA registration number. 5. The impugned notification has been issued by the Union Government in the Ministry of Commerce and Industry on 31 October 2011. In essence the requirement that is stipulated in Note 6 which forms part of Chapter II of the ITC classification is that the export of meat and meat products would be allowed only subject to the exporter furnishing a declaration together with copies of a valid APEDA plant registration certificate to the customs at the time of export. The certificate has to state that the export items have been obtained or sourced from an APEDA registered integrated abattoir or from an APEDA registered mea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erally private, for further processing. In certain cases, the abattoir is attached to its own meat processing plant, this being referred to as integrated abattoir. Presently it is stated, most of the processing plants are procuring carcasses from municipal abattoirs over which APEDA has no control. If the animal is slaughtered at a nonregistered abattoir, any defect in quality or any bacterial contamination of the meat cannot be attended to subsequently at the meat processing plant, even though the meat processing plant may be registered with APEDA. An animal slaughtered at a nonregistered abattoir may be contaminated and infected with bacteria and pollutants. It is, therefore, submitted that the requirement of APEDA certification/registrat....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... been obtained/sourced from an abattoir and from a meat processing plant registered with the APEDA. The use of the expression "abattoir/meat processing plant" would not be susceptible of the interpretation that either the abattoir or the meat processing plant were registered with APEDA. Such a construction would defeat the very purpose and object of the notification which was to ensure that export goods pertaining to meat were of requisite quality. As a matter of fact, as noted earlier, an applicant for registration of an abattoir/meat processing plant, was required to make a disclosure in Form II of the forms appended to the notification dated 3 March 2009. The applicant was required to disclose as to whether the abattoir in question was a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns were as a matter of fact in existence since 2004 and the notification of 31 October 2011 is clarificatory to set the matter beyond any doubt. The fundamental right of carrying out business under Article 19 (1) (g) is subject to reasonable restraints under Article 19 (6). The notification does not fall foul of Constitutional provisions. 9. The attention of the Court has been drawn to a judgment of the Delhi High Court of 28 November 2011 dismissing a petition raising a similar challenge. (M/s. Marya Frozen Agro Foods Pvt. Ltd., vs. Union of India W.P. (C) No. 8379 of 2011. The Delhi High Court in the concluding part of its judgment noted an alternate submission of the Petitioner that the condition had been imposed all of a sudden ....