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2015 (10) TMI 204 - AT - CustomsGoods imported having less than 60% shelf life – Confiscation, imposition of redemption fines and penalty – FSS authorities had declined to issue NOC for import of goods on ground that imported goods did not have shelf life of 60% of original shelf life as required under provisions of FSS Act – Vide impugned order, appellate authority has upheld confiscation order of adjudicating authority wherein redemption fine was imposed on goods imported and penalty was imposed on appellant – Held that:- confiscability of goods is not in doubt – Inasmuch as confiscation is sustainable, goods being offending in nature, is liable to imposition of fine under Section 125 and importer liable to penalty under Section 112 – However, mitigating factor is that appellant had in their purchase order specifically requested for fresh production so that at time of importation, shelf life norms could be adhered to or complied with – In these circumstances, in absence of mens rea and also considering that goods have been exported back, imposition of penalty under Section 112 is not warranted – Accordingly, penalty imposed is set aside – Also fine imposed upon appellant reduced – But for above modification, impugned order is sustained – Decided partly in favour of Assesse.
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