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2010 (10) TMI 260 - CESTAT, AHMEDABADConfiscation - goods are not fit for consumption as the expiry date was over - whether the milk powder which is not fit for human consumption, can be re-treated from the said Full Cream Milk Powder or not - Government has allowed duty free import of 30,000/- MTs of milk powder, to meet the local milk demand as against 60% of the normal rate of Basic Customs Duty - If the appellant would not have come forward with the alternative plea of possibility of retrieving milk out of the powder in question, the decision taken by the Commissioner as regards absolute confiscation of the same on the ground of expiry of shelf life was liable to be upheld - appellant intends to retrieve milk from the re-imported powder, after taking requisite permission of Foods & Drugs authority - Accordingly decided in the favour of the assessee by way of remand
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