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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 ..... ge that the substantial questions of law, as proposed by Revenue at pages 5 and 6 of the paper book, squarely arise from the order of Tribunal. The contention of Mr. Kantharia is that the goods were liable for confiscation. The respondent-assessee is an importer. He filed a bill of entry dated 25th October 2015 for import of the goods stated to be not for human consumption, uncleaned and unsorted. The import was from a USA party. The assessee declared the assessment value of Rs. 15,76,480.84 under Heading No.23099039 of Customs Tariff Act. As the goods were declared not for human consumption, they were ordered for first check examination and the samples were forwarded to a laboratory. Intelligence was gathered which indicated that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit that the issue was in respect of mis-declaration. The invoices from the supplier indicated that these are Pistachio Kernels Oil Stock Feed Grade for industrial use. The bill of entry was consistent with same description namely not for human consumption, uncleaned and unsorted. Thus, the assessee itself sought examination of the goods on the first check basis. The investigation report also indicates that samples of the goods were drawn by Appraising Officer and Revenue itself forwarded the goods/samples to the laboratory of their choice. The certificate of analysis of the samples drawn and sent by the Assistant Commissioner of Customs, indicated that the consignment is an animal feed and not for human consumption. That is how the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate 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 definitely was not the answer to the query of the Tribunal. In these circumstances the limited factual issue was dealt with and decided by the Tribunal. 6. To our mind, such a finding and conclusion cannot be termed as perverse or inconsistent, leave alone to the materials placed on record or any provision of law. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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