2023 (5) TMI 21

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....ble oils (Vanaspati Ghee) and filed bill of entry no. 1203 dated 11.07.2007. On the basis of test report dated 02.08.2007 given by Central Food Laboratory, a quantity of 45,120 Kg was found to be adulterated and unfit for human consumption as it was found be not conforming to the standards laid down under item No. A-19 of Appendix B of the PFA Rules, 1955'. On the request of the importer, show cause notice was waived and Order-In-Original No. I/JM/Cus-Excus-07 dated 07.09.2007 was passed confiscating the impugned quantity of Vanaspati and imposing penalty of Rs. 18,10,851/- under Section 114 A of the Customs Act, 1962, an appeal filed by the appellant Tribunal vide order dated 27.03.2012 set aside the fine & penalty. Revenue challenged the ....

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.... the penalty of Rs. 5,00,000/-. On an appeal filed by the Revenue Punjab and Haryana High Court vide order dated 21.03.2013 remanded the matter to CESTAT to examine the question as to whether the consignment in question was stray import warranting concession in redemption fine and penalty or not? CESTAT vide order dated 05.02.2014 rejected the appeal and upheld the order dated 12.12.2007. ROA application was dismissed vide order dated 14.07.2014. On an appeal filed by the importer Punjab and Haryana High Court vide order dated 05.09.2014 remanded the matter back to CESTAT to decide the same afresh in accordance with law and after affording an opportunity to the concerned parties. CESTAT vide final order dated 01.04.2015 restored appeal. 4.....

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....er consignments carried a chemical analysis report issued by the respective authorities at the load-port and that a few consignments have been found to be marginally variant in some parameters like melting point from fatty acids etc. Learned counsel submits that National Food Laboratory certified some consignments to be unfit for human consumption only because the reading in respect of one or two parameters are at variance. The difference parameters can be attributed to the temperature in the importing country, storage, samples taken and the methodology of testing. He submits that in case any goods do not conform to the standards, they are required to be re-exported as per the PFA Rules; there is no reason whatsoever to impose any penalty o....

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....3(RE-2001) 1997-2002 dated 31.03.2001 that the products will have to comply with the quality and packaging requirements as laid down under PFA Act and that compliance of these conditions is to be ensured before allowing customs clearance of the consignments. We understand that customs authorities have detained these consignments for this reason and have imposed penalties and fine after following due process of law as contained in board circular No. 58/2001-CUS dated 25.10.2001 vide which it is directed that if the products fails the test, the customs authorities will ensure that the goods are re-exported out of the country by following the usual adjudication procedure or destroyed as required under the relevant rules. 9. In view of this, w....