TaxTMI 
TaxTMI 
2018 (5) TMI 68
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.... on record the appellant imported 23000 Kgs. of "Monosodium Glutamate" from China and filed Bill of Entry dated 18-1-2016, for clearance of the same. The above goods was referred to FSSAI for NOC since, the above imported goods was food item. Thereafter, a test report dated 25-1-2016 was issued by FSSAI, Tuticorin, after testing the same from NAWaL Laboratories, Hosur. The above test report certif....
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....2. On the above basis, proceedings were initiated against the appellant for confiscation of the goods as also for imposition of penalties, resulting in passing of an order by the Joint Commissioner holding the goods liable to confiscation and as such permitting the re-export of the same, within a period of one month from the date of receipt of the order on payment of redemption fine of Rs. 1,....
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....purity of chemicals which has been found to be 97.16% as against the prescribed specification of 98.05% minimum. The rating of both test reports establishes that the goods are not in consonance with the purity standards laid down under FSS Act, 2006. Inasmuch as clearance of the same can cause health hazards to the people of India, the authorities below have rightly denied the clearance of the sam....