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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
Cus - Cocoa Beans were found contaminated with fungal growth – since Cocoa Beans is a 'food product' unless it is cleared by Food Safety & Standards Authority same cannot be released - Petition dismissed: High Court

By TIOL News Service

ERNAKULAM, June 19, 2014 : THE petitioner imported 132 bags of fermented and dried Coco Beans and certain other items under Bill of Entry. The Food Safety and Standards Authority of India (FSSAI), on inspection, found that Coco beans were contaminated with fungal growth. As per the prescribed standards, the materials should be free from fungus. According to the petitioner, after necessary fumigation, the fungal growth would be wiped off and there is no reason for detaining the goods.

The goods were not permitted to be released to the petitioner by the Commissioner of Customs, Cochin and it was proposed to either confiscate or destroy the same or to grant necessary permission to re-export the materials, if it is permissible, as per the procedure prescribed.

The Petitioner has filed a WP before the Kerala High Court seeking a direction to the Commissioner of Customs to order release of the goods.

In the Counter affidavit filed, the Customs authorities elaborated the measures that are to be taken while importing food products. It is inter alia stated that import of all edible/food products including tea, domestic sale and manufacture of which are governed by Food Safety and Standards Act, 2006 and Rules thereunder, shall also be subject to the conditions laid down in the aforesaid Act and Rules framed thereunder and the import of all these products will have to comply with the quality and packaging requirements as laid down in the Act. As it is indicated that Cocoa Beans comes under `food product', coming within the schedule to the said Act, unless it is cleared by the FSSAI Department, it may not be possible for the petitioner to take release of the goods.

The Petitioner produced a certificate dated 13/05/2014 issued by the Director of Plant Protection, QuarantineStorage Department, Government of India indicating that the consignment has 'passed'.

The High Court observed that no specific details are mentioned in said certificate and at any rate, if the Customs wanted to clear the goods aforesaid, necessary permission from the FSSAI is required, which is a mandatory provision. It was also noted that the certificate would not render any assistance to the petitioner.

Holding that, in the factual circumstances, there is no reason to permit release of the aforesaid goods, the Writ petition was dismissed.

However, the petitioner was granted liberty to approach the respondent authority seeking re-export, if it is permissible, as per the procedure prescribed.

(See 2014-TIOL-988-HC-KERALA-CUS)


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