Mondelez India Foods Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
CESTAT Bangalore held that imported coco beans which didn’t satisfied the quality standards were permitted to re-export and accordingly, redemption fine and penalty imposed on the same reduced.
Facts- The appellant imported ‘Cocoa Beans’ from Indonesia. The Authorized Officer subjected the Cocoa Beans to test under Clause 2.2 of the Food Safety and Standards (Contaminants, Toxins and Residues) Regulations, 2011 and a further test was conducted under the category of ‘Dry Fruits and Nuts’ under Clause 2.3.47.5 of the Food Safety and Standards (Food Product Standards and Food Additives) Regulations 2011.
Basing on the result of the EIA Test report, the Authorised Officer vide letter 24.04.2015 issued a notice for recalling of all the products on the ground that the samples do not conform to the requirements laid down in IS 8865:2003. Show Cause Notices were issued u/s. 124 of the Customs Act, 1962 by the Customs for the impugned imports. On adjudication, the Adjudicating Authority passed the impugned order dated 08.07.2015, confirmed the allegations made in both the Show Cause Notices and ordered confiscation of imported ‘Cocoa Beans’ and imposed redemption fine of Rs. 15,00,000/- and penalty of Rs. 5,00,000/-
