TMI Blog2019 (11) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is willing to re-export the goods and is not contesting the order passed directing the appellant to re-export the goods - The Hon ble Apex Court in the case relied upon by the ld. counsel for appellant in UNION OF INDIA VERSUS SANKAR PANDI [ 2010 (3) TMI 1247 - SC ORDER ] has affirmed the decision of the Hon ble High Court in SANKAR PANDI VERSUS UNION OF INDIA [ 2001 (12) TMI 83 - MADRAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A.K. Jayaraj, Advocate For the Appellant Ms. K.Komathi, JC (AR) For the Respondent ORDER The brief facts of the case are that the appellant imported 10500 kgs. of cloves of Sri Lankan origin declaring the value of ₹ 52,36,859/- which was assessed to duty of ₹ 2,61,843/-. After first check examination, the FSSAI, Tuticorin conducted physical exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of re-export only. He relies upon the decision of the Hon ble High Court in the case of Sankar Pandi Vs UOI - 2002 (141) ELT 635 (Mad.) which has been affirmed by the Supreme Court as reported in 2018 (360) ELT A214 (SC). The decisions of the Tribunal in the case of M/s.Arihant Groups vide Final Order No.41058/2019 dt. 16.09.2019 and in the case of O.M.S. Sivajothi Mills vide Final Order No.4102 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peared for the department. She strongly supported the findings in the impugned order. It is argued by her that the goods being unfit for human consumption, the penalty imposed is legal and proper. 4. Heard both sides. 5. The first issue is with regard to the redemption fine imposed. The appellant is willing to re-export the goods and is not contesting the order passed directing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to FSSAI Regulations. There being violation of said Regulations, I am of the view that the facts attract imposition of penalty under Section 112(a) of the Customs Act, 1962. However, the penalty of ₹ 2 lakhs imposed is on the higher side. In the interest of justice, the penalty is reduced to ₹ 50,000/- (Rupees fifty thousand only). The impugned order is modified to this extent. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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