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2013 (1) TMI 228

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..... Safety and Standards Act, 2006 and the rules made there under. Thus FAA has correctly come to the conclusion by allowing the clearance of the consignment with a further order for redemption of the confiscated goods on payment of fine to Rs.50,000/- subject to the condition that the appellant shall furnish a bond with a bonk guarantee of Rs.l0 lakhs, undertaking to clear the impugned goods under the escort of customs officers,to keep the goods of separate place in their factory premises after verification by the Officers, maintain complete account of the process & to re-process the goods under the supervision of the Central Excise Officers, within 3 months to export the re-processed goods only after receipt of test report from the Chemi .....

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..... t reports received indicate that the goods are either misbranded/unsafe as per regulations of Food Safety and Standards Regulations, 2011 and Food Safety and Standards Act, 2006 and Rules made there under. Hence, the goods fall under the category of prohibited goods. It is his submission that DGFT vide circular dated 30.07.01 had imposed severe conditions regarding validity life on import of edible goods. It is his submission that the importer/assessee has not satisfied the conditions as imposed by the DGFT in the circular. It is his submission that the importer or the respondent herein could not salvage the goods which were rejected for quality problems, by the foreign purchaser. 5. Shri. R.R. Dave, ld. consultant appearing on behalf .....

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..... ndent/assessee s factory for further processing and by putting the requisite safeguard which is enumerated in paragraph 7, which we reproduce. 7. In view of the above discussion, I partly uphold the impugned order, with the modification that I order for confiscation of the impugned goods only under section 111 (d) of the Customs Act, 1962, and further order for redemption of the confiscated goods on payment of fine to Rs.50000/- (Rupees fifty thousand), subject to the condition that the oppellant shall furnish a bond with a bonk guarantee of Rs.l0 lokhs, undertaking: (i) to clear the impugned goods under the escort of customs officers to be deputed by the jurisdictional Deputy/Assistant Commissioner of Customs, till their factory, f .....

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