TaxTMI 
TaxTMI 
2011 (2) TMI 1389
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....ocessing, to permit clearance thereof, within such time as this Court might permit. The petitioner claims to have purchased the said two consignments of Crude Palm Oil (Edible Grade) from one M/s Rajesh Auto Merchandise Pvt. Ltd. The said M/s. Rajesh Auto Merchandise Pvt. Ltd. apparently made over documents of import to the petitioner for consideration. According to the petitioner, Bills of Entry No.257922 dated January 12, 2011 and No.2573145 dated January 12, 2011 were filed for clearance of the said two consignments of crude palm oil. The appraising officers of Customs drew the samples from the said consignments, which were tested twice from Central Food Laboratory, Kolkata. The Central Food Laboratory, Kolkata, submitted a report to ....
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....ears that a learned single Judge of this Court passed an order dated 1st March, 2006 in W.P. No.255 of 2006 directing the respondents to allow the petitioners in that case to process the imported hydrogenated vegetable oil in order to bring the same in conformity with the standards prescribed under the Prevention of Food Adulteration Act, 1954. Similar orders were passed in other writ applications. It is admitted that the orders passed by this court have been complied with and processing has been allowed in other cases. There will, therefore, be order directing the respondent authorities to allow the petitioners to reprocess the imported hydrogenated vegetable oil. It is needless to mention that the respondents shall allow release of the r....
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.... court may order the article of food to be returned to the owner, on his executing a bond with or without sureties, for being sold, subject to the other provisions of this Act, after reprocessing under the supervision of such officer as may be specified therein.] The proviso does not apply to clearance of imported goods. Moreover, the condition precedent for a direction of return of goods to the owner is that the Court should be satisfied that the article of food is capable of being made to conform to prescribed standards for human consumption after reprocessing. The judgement of this Court in Speed Business Pvt. Ltd. & Anr Vs. Union of India & Ors and Vinayak Oil & Fats Pvt. Ltd. Vs. Union of India & Ors were passed having regard to the ....