2013 (6) TMI 327

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.... with one star status. It is accredited with ISO-22000 for food safety, and it has also obtained the other necessary approvals from the various authorities concerned. It has also obtained international accreditation, for food safety. 3. It has been further stated that the petitioner had exported 3,534/- cartons of shrimps to its customer at Canada, vide Shipping Bills, dated 8.7.2010 and 31.8.2010, covered by invoices, dated 5.7.2010 and 27.8.2010, respectively. Along with the shipping bills, the petitioner had also filed the code list containing the date of production, production code and source code. The shrimps exported by the petitioner Company had shelf life, upto 2 years, from the month of May, 2010. A certificate, dated 8.8.2011, ....

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.... months. The petitioner company had also relied upon the circular of the Directorate General of Foreign Trade, dated 4.8.2011, clarifying the concept of 'shelf life', stating that it would not be applicable to the food articles imported for re-export. However, in spite of such contentions raised on behalf of the petitioner Company, the respondent had passed an Order-in-Original No.18294 of 2012, dated 14.2.2012, confiscating the shrimps imported by the petitioner, for the purpose of re-export. By the said order, the petitioner had also been imposed with the penalty.   5. It had also been stated that the petitioner company had filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Chennai, (hereinafter referre....

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.... on behalf of the respondent, it has been stated that the petitioner Company had filed a Bill of Entry No.4005797, dated 7.7.2011, for the clearance of frozen shrimps stating that the goods had been re-imported by the overseas buyer M/s.LOB Laws Inc., Canada. Such goods had been sent for examination to the Food Safety and Standard Authority of India, Chennai. After inspection and verification, it had been informed that the Bill of Entry in question contains frozen shrimps and that the Best Before Date, as pasted on the carton, is 30.4.2011. Hence, the validity of the shelf life had expired and therefore, the necessary samples could not be drawn, for analysis.   8. It had also been stated that, following the principles of natural ....

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....ore date mentioned on the label, on the cartons, is April, 2011. While so, it is not open to the petitioner to claim that the shelf life of the goods in question is 24 months. Even otherwise, it is open to the petitioner to avail the alternative remedy by filing an appeal before the CESTAT. However, without exhausting the alternative remedy available, the petitioner Company had approached this Court by way of filing the present writ petition, under Article 226 of the Constitution of India.   12. It had been further stated that, as the shelf life of the goods in question had expired, it is unfit for human consumption and therefore, an order had been issued to destroy the same. As such, the writ petition is liable to be dismissed, in ....