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TMI Blog2007 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... bonafide belief and reduce the fine and penalty amount - Appeal No. C/1174/06 - Final Order No. A/619/2007-WZB/C-IV/(SMB) - Dated:- 2-4-2007 - [Order per] - This appeal is directed against the order-in-appeal dated 28-7-2006, which upheld the confiscation of the goods and redemption fine in lieu of confiscation and penalty imposed on the appellant. 2. The relevant facts that arises for consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was not complying with the conditions required for import into India. The said request for re-export was allowed by the authorities and the appellant re-exported the same. The adjudicating authority confiscated the "Pink Energy Drinks for Women" and imposed redemption fine of Rs. 75,000/- in lieu of confiscation and personal penalty of Rs. 15,000/-. On an appeal, Ld. Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts imported the consignment through a trading company, which purchased these goods from Union Beverages Factory. 4. Ld. DR submits that the export certificate does not indicate that the same goods as manufactured, are sold by Golden Dirham Trading EST, Dubai, 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union Beverages Factory was in fact imported by the appellants, the certificate issued by the authorities at Dubai are very relevant to the goods. It is very clear that the appellant had bona fide belief that these goods are eligible to be imported in to India on 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, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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