TaxTMI 
TaxTMI 
2021 (4) TMI 492
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....9. The Bill of Entry was assessed provisionally under PD Bond and goods were cleared on 29/12/2017 on the basis of provisional clearance/NOC from Animal Quarantine Department. However the Animal Quarantine & Certificate Services under the Ministry of Agriculture, Department of Animal Husbandry, Dairying & Fisheries, Chennai vide their Final Order in File No.11-17C/2017/AQCS(SR)/2263 dt. 30/01/2018 addressed to the importer, declined clearance to the goods and directed Deportation/Destruction of the impugned goods as per Notification S.O.2666(E) dt. 16/10/2014 issued under the Live Stock Importation Act, 1898, on the grounds that the item found to contain pathogenic Salmonella on testing and directed the importer to move the cargo back to Cu....
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....the fine and penalty is not sustainable in law as the same has been passed without properly appreciating the facts and the law and the binding judicial precedent. She further submitted that the goods imported were not prohibited goods but was restricted goods and the appellant have been importing the said goods in the past also and only this consignment was withheld on account of presence of bacteria by name Pathogenic Salmonella. She further submitted that the appellant has not misdeclared the goods in the Bill of Entry which has been correctly filed along with the quantity and the value. She further submitted that once the goods have been allowed to be re-exported by the impugned order and it has been actually been re-exported, there afte....