2018 (1) TMI 29

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber, 2014 dismissing the appeal. The Court was of the view that one of the grounds raised in the appeal i.e., whether the goods in question which had been re-exported were 'prohibited goods' within the meaning of Section 111 and Section 112(d) of the Customs Act, 1962 ('Act') read with Section 2(33) thereof had not been examined in the order dated 22nd December, 2014. 3. The facts in brief are that the appellant filed a Bill of Entry dated 28th June, 2012 for the goods imported under invoice dated 27th March, 2012 of the value of USD 46,348.27 (C&F) under a Bill of Lading dated 4th June, 2012. The goods under import were declared as 'Food Items, Paper Cups and Straws' classified under the Customs Tariff Heading (1) 0902209 (sic), (2) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bel in which all information was mentioned in English language. As per FSS (Packing and Labelling, Regulations, 2011 and the Extended Guidelines issued by FSSAI, the information mentioned in the original label should be mentioned in English or Hindi language and the mandatory labelling requirements are not allowed to affix upon arrival of the consignment on Indian Shores. Hence, request for sampling and issue of NOC cannot be accepted." 7. Under Section 2(33) of the Act, prohibited goods means "any goods the import or export of which is subject to any prohibition." It is, therefore, plain that goods prohibited not only in terms of the Act but under "any other law for the time being in force" would be covered by the definition. Sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n exceptions are provided for. But nonetheless the prohibition continues." 9. Turning to the case in hand, it appears that after the aforementioned letter dated 31st July, 2012, the appellant did not question the refusal by the FSSAI to grant NOC. Instead, it wrote to the Customs Authority on 18th September, 2012, requesting for permission to re-export the consignment. In this letter, in paras 5 and 6, it is stated as under :  "5. Due to refusal to clear the consignment by FSSAI, we request your good self to allow us to re-export the consignment to original supplier. 6. Since this is not a prohibited consignment under regulations issued by FSSAI, no penalty/fine should be imposed." 10. The appellant was contradi....