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2017 (3) TMI 1065 - AT - CustomsMisdeclaration of goods - Pistachio Kernals Oil Stock Feed Grade - importer had specifically declared the item imported as not for human consumption, but on verification it was found that the appellant had misdeclared the goods in respect of use in order to escape the NOC from FSSAI as required for human consumption and that the consignment which is imported would be diverted or mixed with Pistachio for human consumption - whether the said consignment has been misdeclared by the appellant or otherwise? - Held that: - Bare perusal of the said certificate of analysis of the samples drawn and sent by the Assistant Commissioner of Customs indicates that the said consignment of Pistachio Kernals feed grade is an animal feed and not for human consumption. On the face of such analytical report, we find that the lower authorities were in error to hold that there was misdeclaration on the part of the appellant - the Directorate of Plant Protection, Quarantine and Storage has also recommended the goods for consumption purposes and the declaration made by the appellant is for consumption as animal feed - FSSAI which gives Food Import Clearance System has specifically recorded that the consignment being declared by the appellant not for human consumption, does not require any FSSAI certificate and hence does not fall under the purview of FSSAI clearances and out of scope - In the absence of any prohibition on import of consignment of Pistachio Kernals not fir for human consumption, we find that the adjudicating authority has erred in absolutely confiscating the consignment - appeal allowed - decided in favor of appellant.
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