2020 (9) TMI 484

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....orted under the DFIA Scheme. In the impugned communication, the learned Commissioner has permitted for provisional release of 791 bags of the subject goods, upon fulfilment of the condition of execution of Bond of Rs. 36,54,847/-, covering the total value of seized goods; furnishing Bank Guarantee of Rs. 18,27,423/-, with self renewal clause; and submission of undertaking that the importer (the appellant, herein) shall pay the duty, fine and/or penalty as may be adjudged by the adjudicating authority, subject to appellate provisions provided under the Customs Act, 1962. 2. The facts of the case, leading to this appeal are that the appellant had imported 794 bags of In-shell Walnut covered under Bill of Entry No. 9878513 dated 31.01.2019 an....

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....assed by the Hyderabad Bench of this Tribunal in the case of M/s Uni Bourne Food Ingredients LLP. 4. On the other hand, the Ld. AR appearing for Revenue reiterated the findings recorded in the impugned order. He further submitted that the department is not objecting to import of the In-shell Walnut as Nut and Nut products. However, the seized In-shell walnuts are imported as dietary fibre which is incorrect. 5. Heard both sides and perused the records. 6. Prima facie, we are of the view that the imported In-shell walnuts are not liable for confiscation and the exemption claimed by the Appellant appears to be correct in view of the judgement of the Hon'ble Madhya Pradesh High Court in case of M/s. Global Exim (supra) and the order of the ....