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TMI Blog2017 (3) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... and sent by the Assistant Commissioner of Customs indicates that the said consignment of Pistachio Kernals feed grade is an animal feed and not for human consumption. On the face of such analytical report, we find that the lower authorities were in error to hold that there was misdeclaration on the part of the appellant - the Directorate of Plant Protection, Quarantine and Storage has also recommended the goods for consumption purposes and the declaration made by the appellant is for consumption as animal feed - FSSAI which gives Food Import Clearance System has specifically recorded that the consignment being declared by the appellant not for human consumption, does not require any FSSAI certificate and hence does not fall under the purvie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der to escape the NOC from FSSAI as required for human consumption and that the consignment which is imported would be diverted or mixed with Pistachio for human consumption. Adjudicating authority, after following the due process of law, held that the goods are misdeclared and as per the provisions of Section 111(m) and 111(d) of the Customs Act, 1962 are liable for confiscation and absolutely confiscated the same and also imposed penalty. On appeal, the first appellate authority upheld the order-in-original. 3. Learned counsel brings to our notice the entire case, reading out from the declaration filed in the bill of entry and the certificate of analysis given by Manisha Analytical Laboratories Pvt. Ltd. to whom the samples were sent b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r industrial use ; the bill of entry filed by the appellant indicated the description as Pistachio Kernals oil stock feed grade (not for human consumption) (uncleaned and unsorted) . It is also undisputed that the appellant themselves have sought the examination of the goods on the first check basis and the investigation report also indicates that samples of the said goods were drawn by the Appraising Officers and sent to Manisha Analytical Laboratories Pvt. Ltd. Bare perusal of the said certificate of analysis of the samples drawn and sent by the Assistant Commissioner of Customs indicates that the said consignment of Pistachio Kernals feed grade is an animal feed and not for human consumption. On the face of such analytical report, we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the consignment does not violate any provisions of the law for the time being in force and there was no misdeclaration on the part of the appellant in respect of the description of the goods. There is no dispute as to the value of the consignment declared by the appellant. 9. The provisions of Section 125 of the Customs Act, 1962 also clearly indicate that the adjudicating authority can absolutely confiscate the goods imported only if they are prohibited in nature. On a specific query from the Bench as to whether there was any prohibition for import of Pistachio Kernals oil for industrial use for the use as animal feed, the learned departmental representative was unable to point out any such prohibition. In the absence of any prohibi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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