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2019 (11) TMI 191 - AT - CustomsQuantum of redemption fine on re-export of goods - import of Arecanuts - rejection of cargo under section 25 of FSSAI Act, 20006 as samples did not conform to Food Safety and Stands (Food Products Standards and Food Additives) Regulations 2011 - HELD THAT:- The jurisdictional High Court in the case of Sankar Pandi (supra) has held that imposition of redemption fine cannot sustain when the goods are to be redeemed for the purpose of re-export only - the redemption fine is set aside. Imposition of penalty u/s 112(a) of the Customs Act, 1962 - HELD THAT:- The Commissioner (Appeals) has reduced the penalty to ₹ 2 lakhs. The ld. AR has pointed out that the goods imported were intended for human consumption and that the goods did not conform the FSSAI standards, penalty imposed is reasonable. We are in full agreement with the argument put forward by the ld. AR and therefore we find that the imposition of penalty does not require any interference. The impugned order is modified to the extent of setting aside the redemption fine only - appeal allowed in part.
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