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TMI Blog2018 (3) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... es were drawn and they were forwarded to the laboratory. The laboratory on examination of the same certified that the goods are an animal feed and not for human consumption. It is in these circumstances that consistent with the declaration of the assessee, the Tribunal concluded that factually the FSSAI certificate would not be necessary - In the light of the fact that consignment has not been misdeclared, there was no scope for any confiscation. Further the Tribunal posed a specific query to the Departmental Representative whether there was any prohibition for import of the goods for industrial use but to be consumed as animal feed, he could not point out anything beyond stating that they are not fit for human consumption. This definite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignment may contain the goods fit for human consumption, which has not been declared while filing the bill of entry in order to evade higher custom duty and a mandatory no objection certificate of the Food Safety Standards Authority of India (`FSSAI' for short). These standards are prescribed for certifying the goods as safe for human consumption in India. 3. That is how the confiscation was ordered, the order-in-original was passed and our attention is invited by Mr. Kantharia to the findings in the appellate order. The appellate order in paragraphs 11 and 12 refers to the above facts, according to Mr. Kantharia, and paragraph 13 refers to the certificates. These certificates, inter alia, include the certificate of FSSAI dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was never any attempt to bypass the authority under the Food Safety Standards Act. Hence, there is no substantial question of law, according to learned counsel for assessee and the appeal deserves to be dismissed. 5. With the assistance of both the advocates we have perused the memo of appeal together with annexures thereto including the impugned order. It is apparent from the impugned order that the Tribunal decided purely a factual matter. It relied upon the findings in the report of the laboratory and chosen by Revenue officials themselves. Secondly, the findings themselves would indicate that the goods were not fit for human consumption. Then only question would remain whether the goods which were stated to be brought for industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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