COMMISSIONER OF CUSTOMS Vs. AMRIT BANASPATI CO LTD

JUDGEMENT

(1.) As the issues raised in these group of Customs Appeals and group of Writ Petitions are common, all these cases are heard together and disposed of by this common Judgment.

(2.) In all the Customs Appeals filed by the revenue, the challenge is to the order passed by the CESTAT, wherein the Tribunal has set aside the confiscation / reexport orders passed by the assessing officer in the respective cases and directed the Customs Authorities to allow reprocessing of the confiscated goods and on reprocessing if the said goods meet the standards prescribed under the Prevention of Food Adulteration Act, 1954 ('1954 Act' for short) to allow clearance for home consumption.

(3.) In all the Writ Petitions, the importers have sought implementation of the orders passed by the CESTAT in their respective cases, except in the case of M/s.Jhunjhunwalla Vanaspati Ltd. (Appellate Side Writ Petition No.3536 of 2007) wherein the Writ Petition is directly filed in the High Court seeking clearance of the goods subject to repro cessing.