SIGN IN SUBSCRIBE

News Update

Sale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveysST - Since Department itself admits that service carried out by appellant is that of 'Mining Services' w.e.f. 01.06.2007, thus demand for earlier period has been made only to fasten excess Service Tax demand on appellant which cannot sustain: CESTATICG rescues fisherman with head injury onboard IFB St. Francis off the Gujarat coastCX - When physical stock verification carried out by Officers was not fool proof and there were anomalies, benefit of doubt should be extended to assessee, duty demand confirmed on alleged clandestine removal is not sustainable: CESTAT
 
Cus - Food Safety standards - Change of standards governing imports - Standards as on date of release of goods applicable - Not as on date of import : HC

By TIOL News Service

ERNAKULAM, MAY 10, 2016: THE petitioner imported betel nuts through Cochin Port. On 24.04.2015, the 2nd respondent, an Authorised Officer under the Food Safety and Standard Authority of India refused to issue NOC on the ground that the betel nuts did not satisfy the standards for dry fruits and nuts. The Petitioner filed a Writ Petition which was disposed of with a direction to release the same if it complies with the standards fixed for aflatoxin in the Contaminants Regulations, 2011. However, the consignments were rejected on the ground that the total Aflatoxin presence in the case of one consignment was 16 µg /kg and in the case of another, it was 17 µg /kg as against the revised standard of 15 µg /kg.

It is the contention of the petitioner that at the time of import, the prescribed standard for betel nuts on aflatoxin is 30 µg /kg and subsequent change in the standard brought as per notification dated 04.11.2015 cannot govern the import of consignments. By subsequent notification, Union of Government fixed the limit of aflautoxin at 15 µg /kg. The petitioner's consignments are having limit of 16 µg /kg and 17 µg /kg. Therefore, the petitioner is entitled for release.

After hearing both sides, the High Court held:

+ The petitioner's right to import is always subject to the policy of India. The importers have no right to import any food articles which is hazardous or injurious to the public health. The regulatory mechanism and the standards under the FSS Act are to ensure and protect the public from possible health hazards and risks and not intended to confer any right on the importer or the distributor or the manufacturer of the product. Therefore, the standards under the Food Safety Act will have to be looked into from the stand point of view of the general public.

+ The legitimate expectation of the importer would always subject to the policy change of the State. If the law is changed as on the date of release, the importer is bound by the law on the date of release as already adverted above. The standards are prescribed for protecting the public. Therefore, the date of release is relevant not the date of import for the purpose of reckoning standards.

(See 2016-TIOL-901-HC-KERALA-CUS)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.

TOP NEWS

AR not Afar by SK Rahman

VISION 360



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST