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2019 (1) TMI 2014 - CESTAT CHENNAIValuation of imported goods - wet dates - rejection of declared value as being unfit for human consumption - required parameters as per Food Safety and Standards Authority of India Act, 2006 (FSSAI); Rules and Regulations, 2011 not met - Confiscation - redemption fine - penalty - HELD THAT:- The appellant is a hapless importer of wet dates and before he could enjoy the fruit the same was ordered to be re-exported. It is not the case of the Revenue that the item sought to be imported is covered by Section 111 of the Customs Act, 1962, nor it is found that the Revenue is justifying in terming the same as improper import. The exporter sitting outside the taxable territory of India has sent the items packed in such a manner which was without the knowledge or information to the assessee and only upon landing did the authority as well as the appellant come to know that the impugned goods though not prohibited was still hit by FSSAI. There was no prohibition in the first place to import wet dates but the additives/preservatives used perhaps made it improper under Section 25 of FSSAI. In view of the above, it will only add insult to the injury if the quantity of redemption fine and the penalty imposed is sustained and consequently the same are further reduced as a restraint, to Rs. 2,00,000/- and Rs. 1,00,000/- respectively. Appeal is therefore partially allowed.
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