2016 (4) TMI 52

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... magic masala seasoning (both for captive consumption) and filed a Bill of Entry. The duty was paid before the clearance of goods under second check procedure. Before clearance, it was observed that the clearance of the said goods required 'No Objection Certificate' from Food Safety Standards Authority of India (FSSAI). Accordingly, an application was made to FSSAI for clearance of goods. FSSAI expressed its inability to issue clearance on the ground that the individual packs in which the goods were packed did not have the labelling of the contents. At this stage, the respondent requested for re-export of the goods, which was permitted on redemption fine and penalty. The respondent re-exported the goods after paying redemption find ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods, any duty has been paid on clearance of such goods for home consumption such duty shall be refunded to the person by whom or on whose behalf it was paid if- Provided further that nothing contained in this section shall apply to the goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force. 9. that, on being aggrieved with the order issued vide C.No. VIII/20/ICD/TKD/RFD/82/others/12 dated 02.12.2013 by the adjudicating authority the importer filed an appeal to the Commissioner (Appeal) against the said order. 10. that, Commissioner (Appeal) observed that the goods were not certified as perishable or otherwise by the FSSAI (Food Safety Standards Authority of Ind....