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TMI Blog2012 (6) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant immediately contacted foreign suppler who accepted the re-export of the same, thus the imposition of penalty upon the importer is not justified - reduce the redemption fine in the present case to Rs.3.5 lakhs considering subject matter of earlier proceedings in respect of the same appellant. - Customs Appeal No. 192 of 2008, - C/A/95/12-CUS - Dated:- 29-3-2012 - Archana Wadhwa, Math ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Free Fatty Acid of the goods was 0.06 and 0.05 and Slip Melting point was 38 C and 37.5 C respectively. As the goods were imported from Sri Lanka., they were leviable to nil rate of duty in terms of various notifications issued as a result of Indo Sri Lanka Free Trade Agreement. 2. The dispute in the present appeal relates to the fact that the samples drawn by the department and te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. As against above, learned SDR appeared on behalf of the Revenue submits that admittedly bakery shortening in question and not conform to the standard laid under the Prevention of Food Adulteration Act, 1954 read with PFA Rules, 1955, the question of allowing importation of the same does not arise. Further the goods, being tainted goods, without meeting the technical ground of melting poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roximately), 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 of Rs.3 lakh under section 112(a) of the Act, we note that the appellant relied upon the certificate given by the foreign supplier indicating the melting point as 37.50C. The appellant bonafidely believed the said certificate provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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