TMI Blog2014 (1) TMI 1575X X X X Extracts X X X X X X X X Extracts X X X X ..... ot appealed against the said part of the impugned order, the re-export without any fine is confirmed. It already stands observed by the Tribunal that there was no mala fide on the part of the importer and it was only a question of samples having failed as regards PFA standards - Following decision of assessee's own previous case [2011 (8) TMI 718 - CESTAT, DELHI] - Decided in favour of assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be higher than the normal melting point. It may be observed that out of the nine samples drawn out of different batches, as seen from the documents, only two samples did not conform to the standards under PFA Rules. 2. Inasmuch as the goods were not in accordance with standard laid down under the Prevention of Food Adulteration Act, 1954 read with PFA Rules, 1955, the same were not permissible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscation under section 111(d) of the Act. However, keeping in view that no role stands attributed to the importer, we are of the view that fixing of high redemption fine of Rs. 7 lakh, when the duty involved was only Rs. 4.23 lakh (approximately), is not called for. We accordingly reduce the redemption fine of Rs. 3.5 lakh (Rupees Three Lakh Fifty thousand). 6. As regards imposition of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, we find that in the present case, the Commissioner has allowed re-export without any redemption fine. Inasmuch as the Revenue has not appealed against the said part of the impugned order, the re-export without any fine is confirmed. It already stands observed by the Tribunal that there was no mala fide on the part of the importer and it was only a question of samples having failed as regards PF ..... X X X X Extracts X X X X X X X X Extracts X X X X
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