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TMI Blog2017 (11) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... mar Singh, Superintendent (AR), for Appellant Shri Mohd. Faraz Anees, Advocate, for Respondent ORDEER Per: Anil Choudhary The issue in this appeal filed by Revenue is whether the learned Commissioner is justified in passing an order of confiscation, in respect of lactose (claimed edible grade) imported by the respondent, which was found to be unfit for human consumption, on being tested, wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as they have already suffered heavy losses due to the demurrage and other charges already incurred on this consignment. 7. The subject goods had been sent for testing to assess whether the same are fit for human consumption by following the guidelines contained in CBEC Circular No.58/01 dated 25/10/2001 according to which food item would not be allowed for clearance unless it is tested under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t provided that he is satisfied that the goods have been imported as a result of bona-fide mistake. 9. In view of the above I find that the subject goods are in violation of Prevention of Food Adulteration Act, 1954 read with Customs Act, 1962. Though the BIS Standards are not mandatory in terms of Appendix 3 Schedule I (Imports) of ITC (HS) Classification of Export & Import Items, 2004-09, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 004 dated 31/08/2009, Commissioner Customs & Central Excise, Ghaziabad. Further we find that the let export order, were also granted on 22/09/2009 and the said Shipping Bill also contains the container numbers along with export - invoice, packing list, bill of lading, etc. We further find that the learned Commissioner have allowed re-export in terms of the CBEC Circular No.100/2003Cus dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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