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2018 (3) TMI 1445 - HC - CustomsConfiscation - mis-declaration of goods - suspicion was that the consignment may contain the goods fit for human consumption, which has not been declared while filing the bill of entry in order to evade higher custom duty and a mandatory no objection certificate of the FSSAI - Held that: - The issue raised by Revenue revolves on suspicion that these goods would be passed off as goods certified to be fit for industrial use/animal consumption but would be consumed in preparing sweets etc., which would be detrimental to the safety of those consuming them. It is on this basis that the samples were drawn and they were forwarded to the laboratory. The laboratory on examination of the same certified that the goods are an animal feed and not for human consumption. It is in these circumstances that consistent with the declaration of the assessee, the Tribunal concluded that factually the FSSAI certificate would not be necessary - In the light of the fact that consignment has not been misdeclared, there was no scope for any confiscation. Further the Tribunal posed a specific query to the Departmental Representative whether there was any prohibition for import of the goods for industrial use but to be consumed as animal feed, he could not point out anything beyond stating that they are not fit for human consumption. This definitely was not the answer to the query of the Tribunal. Appeal dismissed.
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