2007 (10) TMI 486

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....ajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant filed bill of entry dated 18-12-06 for clearance of 95.84 MT Indian Groundnut Bold Count 40-50 and claimed exemption from payment of duty in terms of exemption Notification No. 94/96-Cus, dated 16-12-96, on the ground that the goods were originally exported from India and are re-imported owing to refusal....

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....ohibited under Section 5 of PFA Act, 1954, the same were considered to be liable for confiscation and the appellants liable for penal action. 4. During the course of adjudication, the appellants made a request that the groundnut being of perishable nature has deteriorated for human consumption, as certified by PHO but the same is still fit to be consumed as cattle-feed and as such in order....

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....n law to permit clearance of the goods which has failed test under PFA Act, 1954. As such, by relying upon the Board's circular No. 58/2001, dated 25-10-01, which lays down that all consignments of edible/food products, if fail the test under PFA, will either be re-exported or destroyed. He has, accordingly, observed that the said instructions will apply even in case of re-import of such goods. Th....

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...., the groundnuts are not fit for human consumption, but as certified by the veterinary officer and as himself suggested by PHO, the same can still be used as cattle feed subject to safeguards. However, we are not sure as to whether the same have been further deteriorated so as to become unfit even for animal consumption or not. The same may be got tested further and if the same are fit for animal,....