Page 164 - ELT_1st August 2020_Vol 373_Part 3

346 EXCISE LAW TIMES [ Vol. 373

tions. “Cotton — seeds for sowing” are listed at serial No. 7 of Schedule V and
import thereof is subject to compliance of the special conditions imposed there-
under.
20. Schedule-VII of the Plant Quarantine Order provides the list of
plants/planting materials where imports are permissible on the basis of Phyto-
sanitary Certificate issued by the exporting country, the inspection conducted by
Inspection Authority and fumigation, if required, including all other general
conditions.
21. Chapter-III of the Plant Quarantine Order bears the heading “Spe-
cial Conditions of Import”. Clause 10 thereunder provides for special conditions
for import of plant species. Sub-clause (1) of Clause 10 provides that in addition
to the general conditions listed in Chapter-II, the plant species mentioned in
Schedules-V, VI and VII shall be permitted to be imported subject to such re-
strictions and conditions specified in that Chapter. Sub-clause (2) of Clause 10
provides that every consignment of plant species specified in Schedule-V, VI or
VII shall be accompanied by an original Phytosanitary Certificate issued by the
authorised officer at the country of origin or a Phytosanitary Certificate for re-
export issued by the country of re-export along with attested copy of Phytosani-
tary Certificate from the country of origin, as the case may be, with the additional
declarations being free from pests mentioned under Schedule-V and VI of the
Plant Quarantine Order or that the pests as specified do not occur in the country
or state of origin. Sub-clause (4) of Clause 10 provides that the consignment of
plant and planting material shall be imported subject to the conditions stipulated
in Clause 3(4).
22. Thus, “animal feed”, in terms of Entry No. 19 of the Plant Quaran-
tine Order, when imported, is required to be accompanied by a Phytosanitary
Certificate issued by the country of origin. Sub-clause (xix) of Clause 2 of the
Plant Quarantine Order defines “phytosanitary certificate” to mean a certificate
issued in the model format prescribed under the International Plant Protection
Convention of the Food and Agricultural Organization and issued by an author-
ized officer at the country of origin of consignment or re-export. Thus, the Plant
Quarantine Order provides for sufficient safeguards to ensure that the plants and
plant products imported into the country are free of quarantine pests. Therefore,
when the petitioner imports cotton grain for animal feed, it is accompanied by a
Phytosanitary Certificate which certifies that the same is free of quarantine pests.
23. The contention advanced on behalf of the respondents that cotton
grains cannot be allowed to be imported as animal feed is based on the supposi-
tion that the goods in question fall under Schedule-V of the Plant Quarantine
Order. However, this Court, in the case of Logan Minerals Pvt. Ltd. v. Union of
India (supra), has specifically held that “animal feed” will fall under Schedule-VII
and not Schedule-V of the Plant Quarantine Order. Under the circumstances, the
contention raised on behalf of the respondents does not merit acceptance. In the
opinion of this Court, if the respondents have any reason to believe that the safe-
guards provided under the Plant Quarantine Order are not sufficient, then there
have to be sufficient reasons for formation of such belief. In this case, despite re-
peated adjournments having been granted at the request of the Learned Senior
Standing Counsel for the respondents, nothing has been brought on record to

EXCISE LAW TIMES  1st August 2020  164