Imported agricultural rejected nut pieces declared as cattle feed must be released on sufficient indemnity pending adjudication where test reports establish that they are unfit for human consumption. A speculative possibility of diversion to human consumption does not justify detention or seizure, and prohibition based on declared value cannot stand without production of the relied-on notification. Release remains without prejudice to lawful adjudication. The unresolved issue whether the extension period for seizure is calculated from detention or seizure was referred for Larger Bench consideration.
Imported agricultural rejected nut pieces declared as cattle feed must be released on sufficient indemnity pending adjudication where test reports establish that they are unfit for human consumption. A speculative possibility of diversion to human consumption does not justify detention or seizure, and prohibition based on declared value cannot stand without production of the relied-on notification. Release remains without prejudice to lawful adjudication. The unresolved issue whether the extension period for seizure is calculated from detention or seizure was referred for Larger Bench consideration.
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TaxTMI 
TaxTMI 
of 4899 
