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TMI Blog2011 (8) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... llant imported 10 containers of hydrogenated vegetable oil (vansapti ghee) and filed bill of entry on 13.6.2007. The duty of Rs.4,23,533/- was deposited by them on 20.6.2007. After that the goods were examined on second check basis on 20.6.2007 and sealed samples were sent to Central Food Laboratory, Ghaziabad for testing. As per test report dated 28.6.2007, vanapati ghee was found as not conformi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant to re-export the said goods on payment of redemption fine of Rs.7 lakh. In addition a penalty of Rs.3 lakh stands imposed on the appellant under section 112(a) of the Act. 3. Learned Advocate appearing for the appellant submits that the said importation was made by them from the supplier-manufacturer in Sri Lanka, who had given them a certificate indicating melting point as 37.50C. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r re-export and imposition of penalty upon the importer is neither justified nor warranted. 4. As against above, learned SDR appeared on behalf of the Revenue submits that admittedly vanaspati ghee in question does conform to the standard laid under the Prevention of Food Adulteration Act, 1954 read with PFA Rules, 1955, the question of allowing importation of the same does not arise. Further the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kh Fifty thousand). 6. As regards imposition of penalty of Rs.3 lakh under section 112(a) of the Act, we note that the appellant relied upon the certificate given by the foreign supplier indicating the melting point as 37.50C. The appellant bonafidely believed the said certificate provided by the foreign supplier. Even the impugned order of the Commissioner has not attributed any knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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