TaxTMI 
TaxTMI 
2026 (1) TMI 1179
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....n report to the Customs portal by way of e mail, which has been received by the Customs authorities on 17.02.2020. The customs authorities allowed the goods in question to be cleared on 21.02.2020. 2. After about 9 months, a Show Cause Notice was issued on 7.01.2021 alleging that the imported Cloves are not approved to be sold in India by FSSAI. After due process, the Adjudicating authority vide the OIO passed the order imposing penalty of Rs.7 lakhs on the importer and Rs.7 lakhs on the Customs House Agent. He also confiscated the goods valued at Rs.41,55,700, granting them the opportunity to redeem the same on payment of Redemption Fine of Rs.10 lakhs. Being aggrieved, the appellant importer filed their appeal before the Commissioner (....
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....hat the goods were cleared from the customs custody only after filing a proper Bill of Entry and on payment of customs duty and after the clearance was given by the customs officials after receiving the report from FSSAI. Therefore, the Customs Dept., cannot take a stand that the goods were not of edible grade and hence the appellant is liable for penalty and the goods are liable to be confiscated. He further submits that the goods were not available physically for confiscation, they were cleared in the ordinary course of clearance on payment of proper Customs Duty. Therefore, the very confiscation and consequent Redemption Fine imposed in legally not sustainable. On these grounds, he prays that the penalty imposed on the importer appellant....
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....s "LG", showing that the same has been 'Logged In', still the goods were allowed to be cleared by the Customs Officials on 21.02.2020. 9. We observe that on the date of clearance, the customs Department had the rejection report from FSSAI on hand, but still the goods were allowed to be cleared. After this, for the next about 9 months, no action was taken by the Department. Only after the persistent letters from FSSAI in October and December 2020, which is also recorded in the Order in Original, the Show Cause Notice was issued. In the meantime, the importer being a Trader, has sold the goods to various buyers. Rather than any connivance between and CHA and Importer towards clearance the goods from the Customs area, this actually is a ser....
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....he date of issue of SCN. Considering these facts, we set aside the confiscation and the consequent redemption fine. 11. In view of the foregoing, we set aside the impugned order and allow the appeal. The appellant would be eligible for consequential relief, if any, as per law. (Dictated and pronounced in the open court) ============= Document 1 ANNEXURE. C 99 Annexe Duplicate (Importer copy) Indian Customs EDI System , Imports V1.5R001 15/ 1 STRAND ROAD, CUSTOM HOUSE, KOLKATA - 7000 BILL OF ENTRY FOR HOME CONSUMPTION [Cb_tom Sta Inccu1] CHA ABFFS9548NCH001 [5 K ACHARTA DE Ne/Dt /cc/Typ 6767039/05022020 /N/H DOC No /Dt/Officer 2026782676/21 02-2020/ Teertar Detmul: 0299009711 PAN MAHAFIX ERASAD LALIT KUMAR AACHT152160FT00....
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....R$ 207785 00 BE Gross Total R$ 207785.00 NCD Duty RS SAFEGUARD Duty Sch 2 Spl Excise Duty 0.00 GSIA 0.00 Custom: Edu. Cess RS Addl Duty . ( Imports) SH Cust Edu Cess 0 00 RS 207785 Hundred and Eighty Five only RS 4155700 00 4155700 00 ECO 7 0.00 MANTID 0 00 0 00 0 00 Edu Cess CVD Health CVD RS 3 0G SHE Cess CVD 0 00 Duty Payable Rs. Two Lakh Seven Thousand Seven Container Details 1 2245966 F SUDU7982819 GETIN Details OST Cess Amt IGST Amt IGST ASS val Typ State Cd/ Name Document No 4155 700 G 19 WEST BENGAL 19AACH-52160 120 SW Annexune NOC Status NOG/ NOC(LG) NOC/ NOC(LG) Agency FS Item No. Inv N....
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....45966 å³ of Entry Number: 6767039 ECode: 0299008711 Product Sample ID IGM Number | Purpose Import Mode Product (s) as per Bill of Entry Exporting Country CLOVES |09071010, Neither crushed nor ground : Extracted] RT202002000068721 2245966 Commercial Spa CLOVES MADAGASCAR This office is not in a position to issue NOC of the product(s) mentioned above as the resultis] of the inspection / analysis shows that the samplets) do not conform to the specificationis) under the FSS Act 2006, and rules and regulations made thereunder. This's for your Information and necessary action please. Remark: The referral laboratory In Its analysis report of counter sample Cloves dravin out of this consignment reported the presence of "Volatile ....