TaxTMI 
TaxTMI 
2011 (12) TMI 564
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....ort of tea. It had exported 13 containers of Indian Black Tea to Iraq. 12 out of 13 containers were rejected and the said consignment arrived in the Cochin Port on 23-12-2011. Thereupon the Port Health Officer took samples to ascertain whether the tea is fit for home consumption. The samples were forwarded to the Central Food Technology Research Institute, Mysore for analysis. After analysis it was found that the samples do not conform to the standards prescribed in the Prevention of Food Adulteration Act, 1954 for the reason that the crude fibre percentage exceeded the maximum permissible limit. It was also noticed that the shelf life of the product at the time of re-import was 38% as against the minimum requirement of 60% under the Preven....
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....1-Cus., dated 25-11-2011 and Circular No. 28/2006-Cus., dated 6-11-2006 relate only to imports for domestic consumption and not to export-oriented units and therefore, nothing stands in the way of second respondent from permitting re-processing of the tea in a 100% export-oriented unit for the purpose of re-export. The learned senior counsel appearing for the petitioner contended that for the purpose of such reprocessing the goods need not be cleared for domestic consumption and that even under the supervision of the officers of the Customs department it can be transferred to a 100% export-oriented unit which is also a bonded premises and thereby the respondents can ensure that the tea covered by the bill of entry is not diverted for domest....
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....d respondent that the goods will be reprocessed in a 100% export oriented unit and thereafter re-exported. In the writ petition also the same stand is taken. The petitioner has also stated that once the crude fibre is extracted and the tea is reprocessed, the shelf life as also its quality will automatically improve. None of these matters have been considered by the second respondent when he passed the impugned order. He only held that in the light of the circulars referred to in Ext. P5, the goods cannot be cleared for domestic consumption but will have to be destroyed. He also held that the goods are imported by the petitioner which is not a 100% export oriented unit or a unit in an export processing zone or a special economic zone and th....
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....bre exceeds the maximum prescribed. It is also stated that the shelf life of the product at the time of re-import is only 38% as against the prescribed minimum of 60%. The petitioner has positively averred in the writ petition that crude fibre can be extracted and removed with the aid of machinery available with a 100% export oriented unit and that once it is reprocessed tea will conform to the standards prescribed even for domestic sale and therefore, it be safely re-exported. In such circumstances, I am of the considered opinion that the second respondent should take a realistic view and permit the petitioner to have the consignment reprocessed and re-exported. I accordingly direct that in the event of the petitioner filing an appropri....