TaxTMI 
TaxTMI 
2002 (2) TMI 214
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....11 of the Act, for the reason that it was imported from Afghanistan contrary to the conditions of the import licence and, on the further ground that it was adulterated within the meaning of Section 2 (ia) of Prevention of Food Adulteration Act, 1954. He has imposed penalties on Saudagar Exports, and Nagendra Singh, its sole proprietor. He has also imposed penalty on Adani Exports Ltd. and on Rajesh Adani, its director for abetting the import contrary to law on his view that Adani Exports Ltd. knowing that the actual user condition subject to which the licence was issued could not be fulfilled financed the export of the goods. 3. The licence itself does not contain any actual user condition. After issue of the licence, Saudagar Expo....
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....m a country certified by the International Narcotic Control Board have not been complied with. The order is silent with regard to the actual user condition. We do not attach any great significance in the contents of paragraphs 7 and 8 of the order of the Additional Director General of Foreign Trade in which he says that the "conditions" of the licence has not been complied. The fact that the plural of the word is used does not necessarily mean that his conclusion elsewhere in the order that the "condition" relating to the import from a country certified by the International Narcotic Control Board has not been complied with, should be added to and a conclusion attributed to him which he has not expressed. We are, therefore, satisfied that th....
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....national, Hong Kong and Saudagar Exports, in whose name the bill of entry, invoices, and certificate of origin are filed or issued. The letter of credit itself contained a condition that all documents except bill of exchange, to be made in the name of Saudagar Exports. We, therefore, do not find any case for imposition of penalty on Adani Exports Ltd. and Rajesh Adani, its Director. 7. The import licence for the goods imported contained a condition that a certificate was to be produced to the customs at the time of clearance of the goods from a competent authority of the country of origin to the effect that poppy seeds has been grown licitly/legally in that county as per requirement of the International Narcotics Control Bureau and....
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....the Northern Alliance which was at war with the other group. We are therefore not inclined to place any credence to the certificate issued by the Embassy of Afghanistan, New Delhi. 9. The Counsel for the appellant accepts, after some discussion, that since Afghanistan was not one of the countries in which poppy seeds was permitted to be grown in accordance with the international convention to this effect, he does not question the liability to confiscation of the goods on this score. He however contests the issue of imposition of penalty on the importer. He points out that the importer had indicated in the application for the licence that poppy seeds would be imported from Afghanistan, Australia and Turkey. Despite this being made a....
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....n the licence that the licensing authority could have easily made clear, after he specifically stated in the application for the licence that he would be importing poppy seeds from Afghanistan, Taiwan or Australia. Our attention is also drawn to two decisions of the Tribunal in Diamond Traders v. CC - 1999 (111) E.L.T. 921 in which the Chennai Bench of the Tribunal has found no objection to import of poppy seeds from Pakistan and did not accept the department's contention that Pakistan was not one of the countries legally permitted to grow poppy seeds. That decision has also made it clear that if it were the case the evidence that Pakistan and other specified countries are not allowed to cultivate opium licitly, then the best course would h....
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....andard or its constituents are present in quantities not within the prescribed limits of variability but which does not render it injurious to health : Provided that, where the quality or purity of the article being primary food, has fallen below the prescribed standards or its constituents are present in quantities not within the prescribed limits of variability, in either case, solely due to natural causes and beyond the control of human agency, then, such article shall not be deemed to be adulterated within the meaning of this sub-clause." 13. Rule 5 of the Prevention of Food Adulteration Rules, 1955, made under the Act, specified in Appendix B, the standard of quality of various articles of food. Entry at A.05.18 deals with ....