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TMI Blog2020 (9) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... XCISE, HYDERABAD-II [ 2019 (3) TMI 1449 - CESTAT HYDERABAD ]. It has been held in the said decided cases that In-shell Walnut is allowed to be imported against the DFIA issued for export of assorted confectionery and biscuits under SION E1 and E5 respectively as input items namely, Nut and Nut products, relevant food flavour, flavouring agent/flavour improvers, dietary fibre and fruit/cocoa powder. The ratio of the judgment in the case of Global Exim was held to be inapplicable to the facts of the present case by the learned Commissioner of Customs on the ground that the said judgment delivered by the Hon'ble Madhya Pradesh High Court was accepted by the department and not appealed against on the monetary limit fixed by the CBEC - Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal release of seized In-shell Walnuts imported under the DFIA Scheme. In the impugned communication, the learned Commissioner has permitted for provisional release of 791 bags of the subject goods, upon fulfilment of the condition of execution of Bond of ₹ 36,54,847/-, covering the total value of seized goods; furnishing Bank Guarantee of ₹ 18,27,423/-, with self renewal clause; and submission of undertaking that the importer (the appellant, herein) shall pay the duty, fine and/or penalty as may be adjudged by the adjudicating authority, subject to appellate provisions provided under the Customs Act, 1962. 2. The facts of the case, leading to this appeal are that the appellant had imported 794 bags of In-shell Walnut covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so the Final Order No. A/30410/2019 dated 25.03.2019 passed by the Hyderabad Bench of this Tribunal in the case of M/s Uni Bourne Food Ingredients LLP. 4. On the other hand, the Ld. AR appearing for Revenue reiterated the findings recorded in the impugned order. He further submitted that the department is not objecting to import of the In-shell Walnut as Nut and Nut products. However, the seized In-shell walnuts are imported as dietary fibre which is incorrect. 5. Heard both sides and perused the records. 6. Prima facie, we are of the view that the imported In-shell walnuts are not liable for confiscation and the exemption claimed by the Appellant appears to be correct in view of the judgement of the Hon ble Madhya Pradesh High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion dated 28.06.2019. 8. Thus, we are of the prima facie view that in order to meet the ends of justice, as an interim measure, the impugned communication directing the appellant for execution of Bond/Bank Guarantee and submission of undertaking for payment of the future adjudged dues should be stayed till final disposal of the case through proper adjudication process. 9. In view of the foregoing discussions, we allow the appeal and set aside the impugned communication/order, with direction to the department for unconditional release of the seized goods. The authorities are directed to return the bond and bank guarantee furnished by the Appellants, duly cancelled within two weeks of receipt of this order. Miscellaneous application is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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