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2017 (1) TMI 426 - AT - Central Excise100% EOU - Absolute confiscation - import and use of potassium permanganate - manufacture of hulled sesame seeds and sortex natural seeds for export - Held that: - appellant uses potassium permanganate for the legitimate purpose of manufacturing and exporting food products. Its use as a disinfectant is not in question though its potential for perverse use may have awakened the Central Government, belatedly, to the need for control on its import and usage. Surely, it is nobody s case that potassium permanganate has no legal use and that it is prohibited for import. In these circumstances, absolute confiscation is not only overkill but also beyond the sanction of law. Appellant has been compliant with the legal requirement once they were made aware of the prescription. There is no allegation of misuse of material imported and subjected to the present proceedings. The application for issue of certificate has also not been denied. Goods allowed to be redeemed on payment of redemption fine - penalty set aside - appeal allowed - decided in favor of appellant.
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