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2018 (12) TMI 1541 - AT - CustomsImport of prohibited goods - squalene - eligibility to import against the ‘advance authorization’ - Held that:- Learned Counsel has not been able to sustain their contention that the goods are not of marine origin. The failure on the part of Revenue to conclusively establish coverage under the heading proposed by them would have sufficed to allow the claim of importer even if that not be on especially firm ground. The special circumstances are that the samples and/or the imported goods are available, that the goods are yet to be cleared for home consumption or that normal period of limitation has not elapsed since and that, most important of all, it behoves the administration of India, as a responsible constituent of the polity of nations comprising of responsible humanity, not to be a willing accessory in the reprehensible slaughter of endangered species. Hence, it is necessary to make good the inadequacy of analysis in the earlier test reports and thus eliminate the possibility of any taint in the imported goods. Matter remanded back to the assessing authority for having an appropriate test undertaken at such institution that has expertise in oceanography - appeal allowed by way of remand.
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