TMI Blog2015 (1) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... tem was transistors and it was found that there was a mis declaration of price. I find that in the case of Bio-Chemical Pharmaceutical Ltd Vs. C.C. Mumbai-[2004 (9) TMI 275 - CESTAT, MUMBAI], wherein a case of import of drug this Tribunal held that in case of re-export of the goods redemption fine was imposed to the extent of 1% of CIF value. Therefore, as it is a case of food item and having conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by allowing re-export of the goods. 2. The facts of the case are that the appellant imported one consignment of Shelled Almonds Kernels as it is an edible item. Therefore no objection certificate was required from health officer for goods are to be tested in the Central Food Health Laboratory in terms of para 2.2 of the Boards circular no.58/2001-Cus dated 25.10.2001. Representative samples ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty is not imposable as held by this Tribunal in the case of Central Marketing Agency Vs. C.C. (Airport), Calcutta-2004 (178) E.L.T. 601 Tribunal Calcutta. Therefore, he prayed that the impugned order qua imposing redemption fine be set aside. 4. On the other hand Ld. AR submits that as goods are adulterated and the same is prohibited as per the Food and Safety Adulteration Act 1954, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fine is imposable on the appellant but same is reduced to 1% of the CIF value. In that case although redemption fine and confiscation was upheld but penalty was set aside. Therefore I set aside the imposition of penalty on the appellant. 7. In result redemption fine is reduced to 1% of CIF value of the impugned goods and penalty is set aside. Appeal is disposed of in the above terms. (Dictat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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