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2019 (11) TMI 1216 - AT - CustomsMis-declaration of imported goods - import of 10500 kgs. of cloves of Sri Lankan origin - It was noticed that the goods do not conform to FSSAI Regulations - direction for re-export of goods - redemption fine - penalty. Levy of redemption fine - HELD THAT:- The appellant is willing to re-export the goods and is not contesting the order passed directing the appellant to re-export the goods - The Hon’ble Apex Court in the case relied upon by the ld. counsel for appellant in UNION OF INDIA VERSUS SANKAR PANDI [2010 (3) TMI 1247 - SC ORDER] has affirmed the decision of the Hon’ble High Court in SANKAR PANDI VERSUS UNION OF INDIA [2001 (12) TMI 83 - MADRAS HIGH COURT] wherein it was held that redemption fine cannot be imposed when the goods have to be redeemed only for the purpose of export - the redemption fine imposed is unjustified and requires to be set aside Imposition of penalty - HELD THAT:- The appellant ought to have made all efforts to import only goods which conforms to FSSAI Regulations. There being violation of said Regulations, the facts attract imposition of penalty under Section 112(a) of the Customs Act, 1962. However, the penalty of ₹ 2 lakhs imposed is on the higher side. In the interest of justice, the penalty is reduced to ₹ 50,000/-. Appeal allowed in part.
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