- (1.)THIS petition under Article 226 of the Constitution of India is preferred by the petitioner-Company with a prayer, inter alia, to direct to the respondents to produce the record pertaining to import of the goods relating to Bills of Entry No. 144405 dated 17. 4. 2006 and 145065 dated 20. 4. 2006. By way of a draft amendment, further prayer has been made to quash and set show cause notice dated 21st June 2006 issued by respondent No. 1 and, pending hearing, to stay further proceeding in pursuance of the said show cause notice. Inter-alia, it is also prayed that the respondents be directed to release the goods for reprocessing and, after reprocessing the same, the respondents be directed to clear the goods for home consumption.
(2.)THE case of the petitioner is that, in pursuance of a contract, the foreign seller shipped 478 MT of vanaspati and also sent invoices, supplied certificate of origin and certificate of quality etc. The goods were loaded at the Port of Colombo, Sri Lanka, and to be discharged at the Port of kandla, Gujarat, India. The said consignment containing 12 containers was discharged at the Port of Kandla on 13th April 2006 and, since the nature of the imported goods being edible, the sample was drawn by the public Health Officer for testing whether the subject goods are fit for human consumption or not. Two bills of entry bearing Nos. 144405 dated 17th April 2006 and 145065 dated 20th April 2006 were filed seeking clearance of the goods for home consumption. The sample drawn by the public Health Officer, Kandla was sent for testing to the Food and Drugs laboratory, Baroda, and, by report dated 23rd April 2006, it was opined that the Hydrogenated Vegetable Oil (Vanaspati Ghee) conforms to standards as per the provisions of the Prevention of the Food Adulteration rules, 1955 and the melting point was found to be 39. 30 degree centigrade. However, the Chemical Examiner of Custom House Laboratory, Kandla, on being referred the sample of the subject goods, namely, vanaspati ghee for testing to the Central Food Laboratory, Pune, submitted a report indicating that the melting point was found to be 42. 05 degree centigrade. In the report, it was opined that the sample does not conform to the standards of vanaspati as per the Prevention of the Food Adulteration rules, 1955.
(3.)BASED on the report of the Central Food Laboratory, Pune, the commissioner of Customs, Kandla, respondent No. 1 herein, issued notice dated 21st June 2006, under Section 124 of the Customs Act, 1962, requiring the petitioner to show cause as to why the seized goods, Hydrogenated vegetable Oil (vanaspati ghee) valued at Rs. 1,63,73,821/- should not be confiscated under Section 111 (d) of the Customs Act, 1962 read with sections 5 and 7 of the Prevention of the Food Adulteration Act, 1954, and also why penalty should not be imposed on the petitioner under Section 112 of the Customs Act, 1962.