Home Case Index All Cases Customs Customs + AT Customs - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1575 - CESTAT NEW DELHIConfiscation of goods - Import of Vanaspati ghee - Imported Goods not as Prevention of Food Adulteration Act (PFA) Rules - Penalty u/s 114A - Held that:- Commissioner has allowed re-export without any redemption fine. Inasmuch as the Revenue has not appealed against the said part of the impugned order, the re-export without any fine is confirmed. It already stands observed by the Tribunal that there was no mala fide on the part of the importer and it was only a question of samples having failed as regards PFA standards - Following decision of assessee's own previous case [2011 (8) TMI 718 - CESTAT, DELHI] - Decided in favour of assessee.
|