2022 (2) TMI 1131

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....0 confiscated the goods under Section 111(d) and allowed re-export of the goods on payment of redemption fine of Rs. 5 Lacs in lieu of confiscation, he also imposed a penalty of Rs. 2.5 Lacs under Section 112(a) on the appellant. Being aggrieved by the Order-in-Original, passed by the learned Additional Commissioner of Customs, Mundra, the appellant preferred an appeal to the Commissioner of Customs (Appeals) Ahmedabad. The learned Commissioner (Appeals) vide Order-in-Appeal No.MUN-CUSTM-000-APP-008-21-22 dated 27.04.2021, rejected the appeal. Being aggrieved by the impugned Order-in-Appeal, the appellant preferred the present appeal. 02. Shri Anil Balani, learned counsel and Shri Rahul Gajera, Advocate appeared on behalf of the appellant. Shri Anil Balani submits that the learned Commissioner failed to appreciate that in his letter dated 19.03.2020, the Director (Imports) FSSAI had admitted that Sajji Khar is traditionally used in making papad this means that there were long standard practice and tradition to allow import of Sajji Khar into India. Although the FSSAI, Non-Specified Food Regulations were in force and imports were being allowed till that date without any restricti....

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....the present case, there is no dispute that the appellant have been issued license being a manufacturer/importer for manufacture of sweets and papad. The said license is scanned below: The appellant has imported Sajji Khar which is the matter of dispute in the present case. In this regard the Director (Imports) of Food Safety and Standards Authority of India vide letter dated 23.06.2021 issued a clarification in respect of Sajji Khar/Papad Khar which is as under:- File No.1-1765/FSSAI/Imports/2018 Food Safety and Standards Authority of India (A Statutory Authority established under the Food Safety and Standards Act, 2006) FDA Bhawan, Kotla Road, New Delhi- 110002 To, Shri Gaurav Masaldan Joint Secretary (Customs) 156-B, North Block, Central Sectt, Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs New Delhi Subject: Import of Sajji Khar/Papad Khar- reg. In continuation to previous letter dated 19th March, 2020 (copy attached) on the subject mentioned above, it is to state that the said matter regarding standards for Sajji Khar was examined considering its wide spread use in papad manufacturing industry.....

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....plied retrospectively. It is a settled law that any condition is imposed on the import shall not apply to the import already originated from the port of shipping. In the present case also the instruction dated 21.05.2020 was issued much after not only the import of goods but also after filing of warehousing Bill of entry. It is also undisputed fact that the same product i.e. Sajji Khar has been allowed to be imported without the condition as imposed by the department in the present case on the earlier occasions by various importers. 05. As per my above discussions and findings, I am of the view that the goods are not liable for confiscation. Accordingly, the impugned order is set aside. Appeal is allowed with consequential relief. (Pronounced in the open court on 24.02.2022) ============= Document 1 भारत सरकार Government of India भारतीय खाद्य संरक्षा एवं मानक प्राधिकरण Food Safety and Standards Authority of India खाद्à....

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.... Date 01/01/2017 of validity 31/12/2021 License Fee Paid Rs. 37500 (Renewal) 01/01/2012 31/12/2016 Rs. 37500 Achli (Anil Mehta) (Designated Officer) Stamp and signature of Designated Officer खा. सं. और मा. अधि., 2006 के अधीन केंद्रीय अनुज्ञापन अधिकारी Central Licensing Authority under FSSA, 2005 विधिमान्यता और नवीनीकरण / Validation And Renewal Items of Food products with capacities authorized to Manufacture/ Re-pack/ Re- label Please refer to annexure. Please refer to annexure. Disclaimer-This License is only to commence or carry on food businesses and not for any other purpose. એક મ -a/Finpati Vihar, Now De-3 Installed handling Capacity Please refer to annexure. Please refer to annexure. Wo Htely sedam समान à¤....

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....r the details given below: कृपया आप एफ एस एस अधिनियम, 2006 के अंतर्गत नवीकरण लाइसेंस प्रदान करने के संबंध में अपने आवेदन CLS16120000189019 दिनांक 26/12/2016 का संदर्भ देखें। उपर्युक्त उल्लिखित आवेदन के लिए नवीकरण लाइसेंस नीचे दिए गए ब्यौरे के अनुसार प्रदान किया जाता है License Number....

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....ं सुरक्षित अभिरक्षा में रखा जाना चाहिए तथा आवश्यकता पड़ने पर लाइसेंस प्राधिकारी या उनके अधिकारियों द्वारा उपलब्ध कराया जाना चाहिए। लाइसेंस की सही प्रति को प्राधिकृत परिसर, जहां खाद्य व्यवसाय किया जाता है के अंतर्गत प्रमुख स्....