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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 ..... er of Commissioner also not attributed any knowledge or malafide to the appellant, Penalty not justified. - C/668 of 2007 - C/379/11 - Dated:- 18-8-2011 - Mrs.Archana Wadhawa, Mr.Mathew John, JJ. Present for the Appellant : Shri A.K.Mishra, Advocate Present for the Respondent : Shri Amirsh Jain, SDR PER: ARCHANA WADHAWA As per facts on records, the appellant imported 10 contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for import. Accordingly, the proceedings were initiated for confiscation of the same, resulting in passing of impugned order by the Commissioner of Customs, New Delhi, vide which he allowed the appellant to re-export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttance of foreign exchange to the supplier. As such, he submits that there is no role played by them in importing the adulterated goods. He also submits that the adjudicating authority has neither referred nor arrived at the finding that there was any malafide intention on the part of the importer. As such, he ordered confiscation of the goods, while accepting their request for re-export and impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead with PFA Rules, 1955 are liable to confiscation 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). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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