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2014 (9) TMI 470 - MADRAS HIGH COURTRelease of confiscated goods - tribunal fixed the final date of hearing instead of deciding release of goods as prayed in miscellaneous application - import of Monosodium Glutamate an organic food additive, used as flavouring agent in foods - violation of the provisions of the Prevention of Food Adulteration Act, 1954 - Held that:- in view of the fact that the goods imported by the appellant is classified as a ‘food additive’, and as they have a limited shelf-life and as they have been found to be fit for human consumption, this Court finds it appropriate to direct the first respondent, to release the goods in question, imported by the appellant, under Bills of Entry Nos. 3618504, dated 26-5-2011, 4324694, dated 10-8-2011 and 4376254, dated 17-8-2011, on the appellant furnishing a Bank Guarantee for a sum of ₹ 30 lakhs, as redemption fine, to the satisfaction of the first respondent, within a period of two weeks from the date of receipt of a copy of this judgment. - On furnishing such Bank Guarantee, the first respondent shall release the goods in question within a period of two weeks thereafter. - Decided in favor of assessee.
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