2010 (9) TMI 360

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..... - 977/2010-SM(BR)(PB) - Dated:- 3-9-2010 - Shri Ashok Jindal, Member (J) REPRESENTED BY : Ms. Shikha Sapra, Advocate, for the Appellant. Shri K.P. Singh, SDR, for the Respondent. [Order]. - The appellants have filed this appeal against the absolute confiscation of the imported goods and penalties under Section 112 of the Customs Act, 1962. The facts of the case are that th .....

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..... ure the defects. The order of absolute confiscation is not justified. Moreover, the appellants are the importer and they came to know that defects in the goods only after the examination of the goods by CFL through Custom authorities. Before that, the appellants were not having any knowledge of the defects in the goods as per the examination report. Hence, the penalty imposed on the appellants is .....

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..... nce, the penalty imposed on the appellant is justified. 4.Heard both sides. 5. I have examined the submissions by both the sides, I find that , it is a case of import of the perishable items which being used for human consumption and directly related to the human life. As per the CFL report, these goods were not up to the mark and fit for human consumption, they are prohibited goods as p .....

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