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Section 67 of the Food Safety and Standards Act, 2006: penalty for contravention in import of food, in addition to other Acts

A person who imports food in contravention of the FSS Act, rules or regulations is also liable under this Act, on top of any penalty under the Foreign Trade (Development and...

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Last updated: October 2026Verified against: Government sources

Section 67 of the Food Safety and Standards Act, 2006 says that an importer of food that contravenes the Act, rules or regulations is liable under this Act in addition to any liability under the Foreign Trade (Development and Regulation) Act, 1992 and the Customs Act, 1962. It also says what happens to the food: it is to be destroyed or returned to the importer, if the competent authority permits.

The section at a glance

PartWhat it saysWhat it means
67(1)Importer of food in contravention is liable under FSS Act "in addition to" FTDR Act and Customs Act penaltiesNo single-forum protection: several Acts can apply at once
67(1), end"Proceeded against accordingly"The importer is dealt with under the FSS Act's procedure and penalty sections
67(2)Food "shall be destroyed or returned to the importer, if permitted by the competent authority"The decision to destroy or return rests with the authority under the trade or customs law
Heading"to be in addition to penalties provided under any other Act"Section 67 is an add-on, not a replacement

Section 67(1): liability on top of other laws

The text reads: "Any person who imports any article of food which is in contravention of the provisions of this Act, rules and regulations made thereunder, shall, in addition to any penalty to which he may be liable under the provisions of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) and the Customs Act, 1962 (52 of 1962) be also liable under this Act and shall be proceeded against accordingly."

Three things are clear from the wording.

  1. It applies to "any person who imports". That includes the named importer on the bill of entry and, read with section 65 and section 66, anyone who imports through another or on behalf of a company.
  2. It is triggered by contravention of the FSS Act, rules or regulations. The food standards, labelling, licensing and import rules all come within "rules and regulations made thereunder".
  3. Liability is cumulative. An importer who faces customs action is not thereby excused from the FSS Act. The two sets of consequences are separate.

Section 67 itself does not state an amount. The FSS Act consequence is found in the section that fits the contravention, for example the penalty for unsafe, sub-standard or misbranded food, the residuary penalty in section 58, or the licensing penalty in section 63 where an importer has no licence. Our article on section 63 explains the licensing penalty as amended by the Jan Vishwas (Amendment of Provisions) Act, 2023: a penalty which may extend to ten lakh rupees. The background rule on imports is section 25 (see imports of food subject to the Act), which bars the import of unsafe, misbranded or sub-standard food or food with extraneous matter, food needing a licence except as the licence permits, and food in contravention of any other provision of the Act, rules or regulations.

Section 67(2): destroy or return

The text says: "Any such article of food shall be destroyed or returned to the importer, if permitted by the competent authority under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or the Customs Act, 1962 (52 of 1962), or any other Act, as the case may be."

Two points.

  • Destruction or return is the direction. The consignment does not go to market.
  • The competent authority decides if return is allowed. Whether a consignment can be re-exported or must be destroyed depends on permission under the trade or customs law. The FSS Act does not itself give that permission.

For the practical side of port clearance and what the food authority looks at before a consignment is released, see our post on clearance of imported food and the FSSAI NOC. If you are starting an import business, the import licence page explains the licensing route, and the guide on who needs an import licence covers eligibility.

Why a fuller understanding matters to importers

A contravention in an import case has several layers at the same time:

  • Customs and trade law. Penalty, confiscation or other action under those Acts.
  • The FSS Act. Penalty or prosecution under the relevant section, through section 67(1).
  • Licence. An import licence holder's licence is exposed to the general provisions on cancellation and suspension (see suspension and revocation).
  • The goods. Destruction or return under section 67(2).

Example 1. An importer brings in a consignment whose labels do not meet the Act's requirements. Customs may act under its law. In addition, the importer is liable under the FSS Act's misbranding provisions through section 67(1), and the goods are to be destroyed or returned if the competent authority permits.

Example 2. A trader imports packaged food without holding the licence the Act requires. Apart from any customs action, the licensing penalty in section 63 and the wider consequences under the FSS Act apply through section 67(1).

Need help with an import issue?

If a consignment is held, or you have a notice that mentions both customs and FSS Act liability, TaxClue can help with the import-side steps. See our FSSAI import licence page.

Key takeaways

  • Food imported against the FSS Act, rules or regulations makes the importer liable under this Act.
  • That liability is in addition to penalties under the FTDR Act, 1992 and the Customs Act, 1962.
  • Section 67 names no amount; the penalty comes from the section matching the contravention.
  • The food shall be destroyed or returned, if the competent authority permits.
  • Keep licence, label and documentary compliance in order before the consignment arrives.

Read next

Disclaimer: Based on the Food Safety and Standards Act, 2006 as enacted, read with the Jan Vishwas (Amendment of Provisions) Act, 2023 where it applies (ss.59, 61 and 63 only; s.67 is unchanged). Verify current notifications, regulations and FSSAI orders before acting.

Quick recapKey facts & short answers

Key Facts About Section 67

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Does section 67 set a separate penalty amount?

No. It makes the importer liable under the FSS Act in addition to other Acts; the amount comes from the relevant penalty section.

Can customs action and FSS Act action both happen?

Yes. The section says the FSS Act liability is "in addition to" liability under the FTDR Act and the Customs Act.

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— TaxClue Compliance Desk

Section 67: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

No. It makes the importer liable under the FSS Act in addition to other Acts; the amount comes from the relevant penalty section.

Yes. The section says the FSS Act liability is "in addition to" liability under the FTDR Act and the Customs Act.

The competent authority under the FTDR Act, the Customs Act or any other Act, as the case may be.

Section 63, as amended in 2023, provides a penalty up to ten lakh rupees for carrying on business without a required licence, including importing. Section 67 makes the importer liable under the Act.

The section speaks of persons who import. It does not mention export.

No. Return depends on permission by the competent authority.