Page 157 - ELT_1st August 2020_Vol 373_Part 3

2020 ] G.G. HERBALS PVT. LTD. v. UNION OF INDIA 339

Certificate with Fumigation requirement, is listed even in the Plant Quarantine
Order for cattle feed cotton seeds from the exporting country, which the export-
ing country has duly certified and issued to them. Further, it was also suggested
that the PRA of the product is also done and in most cases, even the PRA of the
exporting country has been issued.
6. On 3-8-2017, when the request to release the goods on any undertak-
ing, etc. was not acceded to in spite of repeated follow-ups and requests, a fur-
ther letter with all necessary clarifications was sent to the Customs in this regard
as the goods are highly perishable and the market in respect thereof is very vola-
tile. However, as the clearance was not being permitted on such documents, the
petitioner and some parties, whose similar consignments were so held up, filed
writ petitions before this Court.
7. By an order dated 18-9-2017, this Court, initially, directed the peti-
tioner to file a representation to the Parent Department and Office of the re-
spondent No. 2 — Plant Protection Advisor. On 20-9-2017, the petitioner filed a
representation with several details and RTI replies, etc. showing that the objec-
tion of the Plant Quarantine Department is entirely bad in law. The petitioner
also sought a personal hearing. However, nothing was done by the respondent
Department and ultimately, the representation came to be rejected. Thereafter,
the petitioner and others approached this Court by filing further writ petitions.
8. On 27-12-2017 the Plant Quarantine Office issued a notification that
henceforth, “Animal Feed” means only items in crushed-kibbled
seeds/pellet/dried cake form, without effecting any corresponding change in the
Customs Tariff Act or the EXIM policy or issuing any notification thereunder. By
a judgment and order dated 30-1-2018, this Court disposed of the petition by di-
recting the respondents to clear the goods for import after fulfilling the condi-
tions laid down in the order. Such conditions were (i) to have samples of the con-
signment tested through Government or Government recognised Laboratory for
the purpose of germination; and if it is found that the rate of germination is so
low that the seeds are incapable of being used for sowing, the condition shall
stand fulfilled; and (ii) that the petitioners should file undertaking before this
Court that the goods would not be sold to the ultimate consumer before being
crushed or kibbled or converted into cake form.
9. It is the case of the petitioner that finally it was done so, but under
distress and by which time, in view of such long detention, the petitioner had
incurred heavy losses to the tune of crores of rupees for demurrage, shipping
charges, loss of $ value, CHA charges and essentially, loss of value of goods and
major deterioration. Since the petitioner could only import about 2300 metric
tonnes of goods under three bills of entries, import of 8700 metric tonnes under
the same contract is pending. The subject consignments also being highly perish-
able in nature, now the supplier from Africa has already commenced legal action
and has filed Court proceedings.
10. It is the case of the petitioner that for the consignments now sought
to be imported, it is ready even today to file an undertaking to kibble/crush the
cotton grains so imported and then sell them, as was done by the petitioner earli-
er, but for the restriction under the amended definition of “animal feeds”. It is
the case of the petitioner that they are not in a position to kibble/crush the cotton

EXCISE LAW TIMES  1st August 2020  157