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TMI Blog2008 (3) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. Heard both sides. 2. Appellants filed this appeal against the impugned order whereby Hydro-generated Vegetable Oil (Vanaspati Ghee) valued at Rs. 1,46,79,214.30 was confiscated under Section 111(d) of the Customs Act on the ground that the same is adulterated as per the norms laid down under Prevention of Food Adulteration Act, 1954 and Prevention of Food Adulteration Rules, 1955. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rules. Contention is that there is a marginal difference in the melting point, hence, the goods are not liable for confiscation. The applicants also submitted that the goods has already been re-exported. 4. Contention of the Revenue is that as per Customs Act adulterated goods are prohibited goods and as per the report of the Central Food Laboratory sample of vanaspati in question does not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vanaspati oil found to be adulterated as per norms laid down under the Prevention of Food Adulteration Act and Rules. In similar situation in the case of Sheel Chand Agro Oils P. Ltd. (supra) the Tribunal has upheld the confiscation, however, set aside the penalty on the ground that test report supplied by the exporter shows melting point being 40 C. The Tribunal held as under :- 3. In the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the sale of unwholesome articles of food. The legislation is on the Topic Adulteration of Food Stuffs and other Goods [Entry 18 List III Seventh Schedule]. It is enacted to curb the wide spread evil of food adulteration and is a legislative measure for social-defence. It is intended to suppress a social and economic mischief - an evil which attempts to poison, for monetary gains, the very sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Tribunal and the Hon ble Delhi High Court dismissed their appeal. 6. In view of the above decision I find no infirmity in the impugned order whereby imported vanaspati oil, was confiscated. 7. The appellants submitted that in the case of Sheel Chand Agro Oils P. Ltd. (supra) the Tribunal set aside the penalty. I find that in that case the Tribunal after considering the test report su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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