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2016 (5) TMI 650 - AT - CustomsImposition of redemption fine and penalty - Section 112 of the Customs Act, 1962 - Import of 19,595 kgs of California Inshell Almonds - sample does not conform to the standards laid down under Regulation No. 2.3.47(5) of Food Safety and Standards Regulations, 2011 - NOC was refused on analysis by FSSAI - Appellant stated that the sample was tested and was found fit by an authorized testing agency in USA, namely, USDA and the second test was got done from another lab, i.e. FSA Lab in USA. Held that:- there is no malafide intention on the part of the appellant. It is a matter of fact that two laboratories in the country of export found that the goods under export were in good condition. It is also a matter of fact that a period of more than two months had expired from the date of shipping to the date of sending the sample for testing and as such, during this period, the goods suffered damage and no malafide is attributable to the appellants. Therefore, the redemption fine and penalty are set aside. - Decided in favour of appellant with consequential benefit
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