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2018 (5) TMI 68 - AT - CustomsRestriction on clearance of imported item - it was alleged that the imported cargo contains Chloride content more than the maximum permissible limit i.e., 1.39% as against the maximum permissible limit of 0.2% - redemption fine - penalty - Held that: - there is no contrast to the test reports of both the laboratories and a feeble argument that the two test reports do not match and are contrary to each other stands argued - The rating of both test reports establishes that the goods are not in consonance with the purity standards laid down under FSS Act, 2006. Inasmuch as clearance of the same can cause health hazards to the people of India, the authorities below have rightly denied the clearance of the same and have allowed re-export. Whether such re-export on payment of fine and penalty is justifiable or not? - Held that: - the order placed by the assessee was itself in contravention of FSS Act and it cannot be said the goods of inferior quality was sent by the exporter inadvertently. In such a scenario, imposition of redemption fine and penalty is justified - however, the quantum of redemption fine and penalty reduced. Appeal allowed in part.
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