https://www.taxtmi.com/caselaws?id=217053 Crude palm oil imported as input for further refining was not prohibited goods merely because it did not meet the edible-oil standard for immediate human consumption. The Customs Act permits clearance unless import is legally prohibited, and non-conformity with a food standard alone does not create prohibition where the consignment is declared for processing rather than direct consumption. The Court noted that palm oil must be refined before being supplied as food, and the Food Safety and Standards regime would apply only after processing for human use. The refusal to assess and clear the goods on the footing of prohibition was set aside, and customs authorities were directed to assess duty and proceed under law. en-us Thu, 16 Jun 2011 00:00:00 +0530 Tue, 02 Oct 2012 06:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217053 Crude palm oil imported as input for further refining was not prohibited goods merely because it did not meet the edible-oil standard for immediate human consumption. The Customs Act permits clearance unless import is legally prohibited, and non-conformity with a food standard alone does not create prohibition where the consignment is declared for processing rather than direct consumption. The Court noted that palm oil must be refined before being supplied as food, and the Food Safety and Standards regime would apply only after processing for human use. The refusal to assess and clear the goods on the footing of prohibition was set aside, and customs authorities were directed to assess duty and proceed under law. Case-Laws Customs Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217053