9911796707
TMI Blog2007 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods and redemption fine in lieu of confiscation and penalty imposed on the appellant. 2. The relevant facts that arises for consideration are the appellant imported consignments of "Pink Energy Drinks for Women" and "Blue Energy Drinks for Men" from Dubai. The appellant relying upon the documents, which were given to them by the supplier filed Bill of Entry for clearance of the goods. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d redemption fine of Rs. 75,000/- in lieu of confiscation and personal penalty of Rs. 15,000/-. On an appeal, Ld. Commissioner (Appeals) has upheld the order on the ground that the appellants did not produce any documents, which would co-relate the consignment to the health certificate given by the supplier. 3. Ld. Advocate takes me through the entire documents and submits that the appellant beli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, hence, the said certificate would be of no help to the appellants to justify that they had imported the goods for which there is no misdeclaration. Ld. DR further submits that redemption fine and personal penalty imposed is correct as the value of the imported consignment was approximately Rs. 3 lakhs. 5. Considered the submissions made by both sides and perused the records. It is seen from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the strength of said certificate. The bona fide of the appellant is also borne out from the fact that at on testing of the sample, when it was informed to them that the consignment contains some offending colour, the a appellant's sought to re-export the consignment. In view of this there was no mala fide intention on the part of appellant as to the charge of mis- declaration. If there is any mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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