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TMI Blog2008 (3) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... dulteration Act, 1954 and Prevention of Food Adulteration Rules, 1955. The Commissioner of Customs ordered the release of the same for the purpose of re-export on payment of redemption fine of Rs. 10 lakhs. A penalty of Rs. 5 lakhs was also imposed on the importer under Section 112(a) of the Customs Act. 3. Contention of the appellants is that Vanaspati Oil is imported from Sri Lanka and as per quality certificate given by the exporter, Melting Point is 40 Max. Contention is that as per the norms laid down under Prevention of Food Adulteration Act and Rules melting point of vanaspati oil should be between 30°C to 41°C. Contention is that the sample taken from the consignment and the same was tested by the Central Food Laborato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sheel Chand Agro Oils P. Ltd. (supra) the Tribunal has upheld the confiscation, however, set aside the penalty on the ground that test report supplied by the exporter shows melting point being 40°C. The Tribunal held as under :- 3. In the present case, the sample was tested twice and in both time, it shows that the melting point of the sample was 42.5°C The standard prescribed under PFA Rules is that melting point of the vegetable oil shall be from 31°C to 41°C both inclusive. As per the PFA Act, 1954, Section 2(m) provides that if the quality or purity of the article falls below the prescribed standard or its constituents are present in quantities not within the prescribed limits of variability, the article is to be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Otherwise, the impugned order is upheld. M/s. Sheel Agro Oils P. Ltd. filed the appeal against the said decision of the Tribunal and the Hon'ble Delhi High Court dismissed their appeal. 6. In view of the above decision I find no infirmity in the impugned order whereby imported vanaspati oil, was confiscated. 7. The appellants submitted that in the case of Sheel Chand Agro Oils P. Ltd. (supra) the Tribunal set aside the penalty. I find that in that case the Tribunal after considering the test report supplied by the exporter showing melting point of vanaspati oil as 40°C set aside the penalty, but in the present case there is no such report. It is the quality certificate which simply shows 40 Max., hence, the imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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