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2012 (10) TMI 8 - HC - CustomsProhibited goods - import of Crude Palm Oil (Edible Grade) - acid value was 9.77 in the sample - According to the appellant, it has imported Crude Palm Oil and the same has neither been defined under the Prevention of Food Adulteration Act nor is there any prescribed standard of Crude Palm Oil thereunder - samples did not conform to the standards laid down under PFA 1955 due to high acid value and hence, the NOC was not being issued to the Customs Authority for clearance – Held that:- It is not a case where the appellant falsely declared the goods as refined vegetable oil and consequently, a food within the meaning of Food Safety and Standards Act, 2006, but was found to be unfit as a food - imported goods is not for immediate use as a food item as declared - Customs Authority directed to not to treat the goods as prohibited goods and to assess the duty and pass appropriate order in accordance with the provisions of the Customs Act - appellant restrained from utilizing the imported goods as food within the meaning of the Act of 2006 without complying with the requirement of the Prevention of Food Adulteration Rules - Mandamus - Appeal allowed
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