TaxTMI 
TaxTMI 
2017 (3) TMI 1065
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....e (not for human consumption) (uncleaned and unsorted) vide bill of entry dated 29.10.2015. Appellant on their own requested for first check examination by the Customs department, as they had specifically declared the item imported as "not for human consumption". The assessing officers examined the consignment and drew samples as to check whether the samples conform to feed grade or otherwise, on a suspicion that the consignment may contain Pistachio Kernals of medium quality and would be meant for human consumption. It was concluded by the lower authorities that the appellant had misdeclared the goods in respect of use in order to escape the NOC from FSSAI as required for human consumption and that the consignment which is imported would b....
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....item in question was recommended for release in consumption purposes as applied by the appellant and the samples were infested and not infected and can be used for human/animal feed consumption. 5. On careful consideration of the submissions made by both sides and perusal of records, we find that the entire issue is whether the said consignment has been misdeclared by the appellant or otherwise. 6. On perusal of the documents like bill of entry, invoice from the supplier, we find that the description mentioned in the invoices issued by the supplier indicates that the container contains Pistachio Kernals oil stock for industrial use ; the bill of entry filed by the appellant indicated the description as Pistachio Kernals oil stock feed gra....
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....to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force; (m) Any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under section 77 2[in respect thereof or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54". 8. It can be seen from the above reproduced provisions that the consignment does not violate any provisions of the law for the time being in force and there was no misdeclaration on the part ....