ORDER
Jyoti Balasundaram, Vice-President
1. The respondents herein were engaged in the import and export and manufacturing of various types of pulses like Moong Dhal, Urad Dhal etc. They imported goods from Australia and declared them to be Masoor Whole. For the purpose of duty free import of the goods, they obtained Advance Licences and also necessary permits from the Directorate of Plant and Quarantine and Storage, Ministry of Agriculture. The DRI conducted investigations against not only the respondents but several other importers of the same goods, which culminated in the issue of show cause notices in which the respondents as well as others were alleged to have imported ‘Vetch Seed’ in the guise of Masoor Dhal. It was alleged that the Vetch Seeds imported contained toxic substances and being unfit for human consumption, were prohibited for import. Duty demands were raised against all the importers and penal actions were also proposed against the importers and their officials and also CHAs and independent agents. Details of proceedings set out in a tabular form are annexed to this order.
2. The show cause notices were dropped by the Commissioner of Customs (Adj.) Mumbai against all the noticees on merits and on limitation; hence these appeals.
3. We have heard both sides. We note that in the case of Parakh Food International, the Commissioner vide his order dated 28-1-1997/30-1-1997 dropped proceedings initiated on the same set of allegations and on the basis of same evidence, and his order was not appealed against by the department and hence attained finality. As regards the present respondents, there is a clear finding of the Commissioner that the Phytosanitary certificates which indicate the botanical name of the goods imported to be “Vicia Sativa” which is botanical name for Vetch were produced before the Plant & Quarentine authorities, who notwithstanding the botanical name shown in the certificates, got the goods tested and recommended their release on finding them to be masoor as declared. We also note that the Commissioner has held in para 35 of this order that the allegation of suppression raised in the show cause notice is without basis for the reason that all the certificates were before the authorities, the goods were presented to all the concerned authorities which recommended their release after exhaustive examination and has held that the extended period of 5 years under the proviso to Section 28(1) of the Customs Act, is not invocable against the respondents, and there is no challenge in the present batch of the appeals to such finding.
4. In the light of the above, we hold that there is no ground to interfere with the impugned order of the Commissioner and accordingly uphold the same and reject the appeals. Cross-objections are also disposed of accordingly.