Goods ordered to be provisionally released after complying with requirement are not liable for confiscation

Unik Traders Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that confiscation of goods cannot be sustained as imported goods are provisionally released after complying with the necessary requirement of Prevention of Food Adulteration Rules, 1955. Facts- On the basis of intelligence that “Monosodium Glutamate”, a food additive used as flavouring agent has been imported in violation of the provisions of the Prevention of Food Adulteration Act, 1954 (PFA Act) and the Prevention of Food Adulteration Rules, 1955 (PFA Rules) read with provisions of the Customs Act, 1962, the D.R...