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2011 (8) TMI 165 - CESTAT, NEW DELHIImport - Drogenated vegetable oil (vansapti ghee) - Prevention of Food Adulteration Act, 1954 - penalty under section 112(a) - Since, the appellant relied upon the certificate given by the foreign supplier indicating the melting point as 37.50C. The appellant bonafidely believed the said certificate provided by the foreign supplier - Even the impugned order of the Commissioner has not attributed any knowledge or malafide to the appellant so as to impose penalty upon them - The appellant immediately took up the matter with the foreign suppler who accepted the re-export of the same - In these circumstances, we are of the view that the imposition of penalty upon the importer is not justified - Decided in favour of assessee.
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