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2016 (9) TMI 170 - AT - CustomsImposition of Redemption Fine - re-import of rejected assorted tea exported earlier - Duty Entitlement Pass Book Scheme export rejected due to quality reasons Section 125 of the Customs Act, 1962 - failure to get clearance from the Health Officers and the sample does not conform to FSSAI Standard and the same was unsafe as the sample is not free from extraneous matter - Held that: - the import of edible food products require mandatory clearance from the Port Health Officer and Local Health Authority. Such imports would also include the re-import and those food articles found unsafe cannot be allowed to be cleared from home consumption. The unsafe goods being not permitted to be released as per the Food Safety and Standards Act, 2006 are prohibited under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1092), for not being as per the standards laid down by the Food Authority under the provisions of the Act and the Rules and Regulations made thereunder - reimported goods failed to get clearance from health officers and held as unsafe and was liable to confiscation - imposition of redemption fine upheld. Imposition of penalty - Section 112(a) of the Customs Act, 1962 Held that: - no intention of fraud involved penalty not imposable - appeal disposed off partly allowed in favor of appellant.
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