TMI Blog2011 (8) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... afidely believed the said certificate provided by the foreign supplier - Even the impugned order of the Commissioner has not attributed any knowledge or malafide to the appellant so as to impose penalty upon them - The appellant immediately took up the matter with the foreign suppler who accepted the re-export of the same - In these circumstances, we are of the view that the imposition of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g point is 43.740C as against normal range 31.0-41.00C. For better appreciation, the test report of Central Food Laboratory is reproduced below: The sample of VANASPATI GHEE does not conform to the standard laid down under item A19 of Appendix B of the PFA Rules, 1955 in that Melting Point is above the maximum prescribed limit is thus adulterated. 2. Inasmuch as the goods were not in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Prevention of Food Adulteration Act, 1954. Though, learned Advocate fairly agrees that they did not ask for retest or challenge the report but made request for re-export of the goods to the foreign supplier. They also produced on record the supplier s letter accepting re-export of the goods. They also submitted proof from the bank regarding no remittance of foreign exchange to the supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round of melting point, which being higher than the prescribed limit, have earned their confiscation. He accordingly justified imposition of redemption fine and penalty. 5. As regards confiscation of the goods, we agree with learned SDR that the goods, not being in conformation to the standard laid down under the Prevention of Food Adulteration Act, 1954 read with PFA Rules, 1955 are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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