https://www.taxtmi.com/caselaws?id=280547 Cotton seeds imported for animal feed are treated under Schedule-VII of the Plant Quarantine (Regulation of import into India) Order, 2003, because that schedule covers animal feed as a separate import category and the term "seeds" is confined to sowing or propagation. The 27.12.2017 amendment defining animal feed in kibbled-crushed, pellet or dried cake form was held to introduce new restrictions rather than merely clarify the earlier scheme, so it could not govern prior imports retrospectively. Clearance of consignments should not be refused outright where quarantine safeguards can address the risk, and release may be conditioned on germination testing and an undertaking against sale in seed form. en-us Tue, 30 Jan 2018 00:00:00 +0530 Mon, 10 Jun 2019 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280547 Cotton seeds imported for animal feed are treated under Schedule-VII of the Plant Quarantine (Regulation of import into India) Order, 2003, because that schedule covers animal feed as a separate import category and the term "seeds" is confined to sowing or propagation. The 27.12.2017 amendment defining animal feed in kibbled-crushed, pellet or dried cake form was held to introduce new restrictions rather than merely clarify the earlier scheme, so it could not govern prior imports retrospectively. Clearance of consignments should not be refused outright where quarantine safeguards can address the risk, and release may be conditioned on germination testing and an undertaking against sale in seed form. Case-Laws Customs Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280547