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2020 (9) TMI 484 - AT - CustomsProvisional release of seized goods - In-shell Walnuts imported under the DFIA Scheme - exemption under N/N. 98/2009-Cus dated 11.09.2009 - HELD THAT:- The imported In-shell walnuts are not liable for confiscation and the exemption claimed by the Appellant appears to be correct in view of the judgement of the Hon’ble Madhya Pradesh High Court in case of GLOBAL EXIM & ANOTHER VERSUS THE UNION OF INDIA & OTHERS [2018 (10) TMI 1485 - MADHYA PRADESH HIGH COURT] and the order of the co-ordinate Bench of this Tribunal in case of M/S UNI BOURNE FOOD INGREDIENTS LLP VERSUS COMMISSIONER OF CENTRAL EXCISE, HYDERABAD-II [2019 (3) TMI 1449 - CESTAT HYDERABAD]. It has been held in the said decided cases that In-shell Walnut is allowed to be imported against the DFIA issued for export of assorted confectionery and biscuits under SION E1 and E5 respectively as input items namely, Nut and Nut products, relevant food flavour, flavouring agent/flavour improvers, dietary fibre and fruit/cocoa powder. The ratio of the judgment in the case of Global Exim was held to be inapplicable to the facts of the present case by the learned Commissioner of Customs on the ground that the said judgment delivered by the Hon'ble Madhya Pradesh High Court was accepted by the department and not appealed against on the monetary limit fixed by the CBEC - With regard to the precedential value of the decision of this Tribunal in the case of M/s Unibourne Food Ingredients LLP, the learned Commissioner of Customs has held that such order of the Tribunal has not been accepted and the department is in the process of filing an appeal before the Hon'ble High Court of Telangana. Further, the technical opinion dated 08.08.2018 furnished by the Joint Director, JNCH Lab, opining that walnuts may be used of source of dietary fibres in the manufacture of Biscuits/Cookies and confectionery was not discussed by the learned Commissioner of Customs in the impugned communication dated 28.06.2019. In order to meet the ends of justice, as an interim measure, the impugned communication directing the appellant for execution of Bond/Bank Guarantee and submission of undertaking for payment of the future adjudged dues should be stayed till final disposal of the case through proper adjudication process - Appeal allowed.
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