TaxTMI 
TaxTMI 
2022 (4) TMI 59
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....s that were seized at Nagpur after import of 'API supari' was effected against 15 bills of entry filed at ICD Borkhedi between September and October 2021 claiming classification under chapter 21 of the First Schedule to Customs Tariff Act, 1975 as composing of 'areca nuts' classifiable in chapter 8 of the First Schedule to Customs Tariff Act, 1975 and the specific prayer for the nonce pending final disposal, we take up for consideration the essentiality of testing representative samples in averment of Learned Counsel. Learned Authorized Representative informed that direction of the Bench on a former occasion for providing the test reports that influenced the denial in the impugned order had been communicated to the respondent-Commissioner b....
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....of Customs Act, 1962, had confirmed the goods to be classifiable under chapter 21 of First Schedule to the Customs Tariff Act, 1975 by order dated 7th August 2015. Nonetheless, probable mis-declaration of nature of goods with intent to evade restrictions in the extant Foreign Trade Policy led to seizure of impugned goods in November-December 2021 and it is submitted by Learned Counsel for the appellant that Directorate of Revenue Intelligence drew samples for testing by the Central Revenue Control Laboratory at Vadodara following which it was reported that the impugned goods were unfit for human consumption. 4. It is contended on behalf of the appellant that the 'supari' imported by them corresponds to tariff item 2106 90 30 of First Sch....
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....anuary 2022 and 7th January 2022. Leaving aside the imputation of motives and litany of alleged travesty of procedures, it appears to us that the implementation of the order of the Hon'ble High Court of Bombay for considering provisional release of imported goods seized for suspected misclassification appears to have got itself mired in confusion that had nothing to do with the original cause of action. Doubtlessly, goods declared 'unfit for human consumption' has its own ramification in accordance with section 47 of Customs Act, 1962 even though it is the remit of the Food Safety and Standards Authority of India (FSSAI) to confirm such taint and not that of customs authority whose primary responsibility under their parent statute is levy o....
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.... the appellant that test carried out in accordance with prescribed procedure, including drawal of samples, is sine qua non for resolving the dispute on applicability of Foreign Trade Policy restrictions and for determining conformity with Food Safety and Standards Act, 2006. We see no harm in acceding to this plea; it would facilitate availability of expert opinion relevant for disposal of the appeal and accord credibility to the process that importers are subject to without jeopardizing either commercial considerations or public interest. We, therefore, direct that immediate steps be taken for drawal of representative samples, in the presence of importer, which conforms to the pre-requisites for testing under Customs Act, 1962 as well as F....