https://www.taxtmi.com/caselaws?id=122912 Re-imported groundnuts found unfit for human consumption may still be considered for release as cattle feed where material supports that alternate use and effective safeguards prevent diversion to human consumption. The text notes that further testing, mutilation, importer undertakings, buyer verification and an end-use certificate may be required before clearance. It also states that, on the facts described, no justification existed for the personal penalty imposed on the importer, so the penalty was set aside and the matter remitted for reconsideration of release subject to safeguards. en-us Wed, 24 Oct 2007 00:00:00 +0530 Tue, 21 Aug 2012 16:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122912 Re-imported groundnuts found unfit for human consumption may still be considered for release as cattle feed where material supports that alternate use and effective safeguards prevent diversion to human consumption. The text notes that further testing, mutilation, importer undertakings, buyer verification and an end-use certificate may be required before clearance. It also states that, on the facts described, no justification existed for the personal penalty imposed on the importer, so the penalty was set aside and the matter remitted for reconsideration of release subject to safeguards. Case-Laws Customs Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122912