ALCHEMIST FOOD LTD. Vs. ADDITIONAL COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) We have heard the learned counsel for the appellant as well as learned Senior Standing Counsel for the Customs Department.

(2.) Allowing a review petition filed by the appellant, this Court on 1st April, 2016, recalled its earlier order dated 22nd December, 2014 dismissing the appeal. The Court was of the view that one of the grounds raised in the appeal i.e., whether the goods in question which had been re-exported were 'prohibited goods' within the meaning of Section 111 and Section 112(d) of the Customs Act, 1962 ('Act') read with Section 2(33) thereof had not been examined in the order dated 22nd December, 2014.

(3.) The facts in brief are that the appellant filed a Bill of Entry dated 28th June, 2012 for the goods imported under invoice dated 27th March, 2012 of the value of USD 46,348.27 (C and F) under a Bill of Lading dated 4th June, 2012. The goods under import were declared as 'Food Items, Paper Cups and Straws' classified under the Customs Tariff Heading (1) 0902209 (sic), (2) 1805 00 00, (3) 2106 90 40, (4) 0813 40 90, (5) 3924 10 90, (6) 4823 69 00, (7) 3926 90 99.