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TMI Blog2016 (1) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... Asstt. Commissioner (AR) for the Respondent. ORDER M/s. Pfizer Products India Pvt. Ltd has filed the appeal against order-in-appeal No: MUM-CUSTM-AMP-APP-260/201515-16 dated 6th August 2015 of Commissioner of Customs (Appeals), Mumbai Zone III which upheld the order of lower authority confiscating the imported goods but allowing the same to be redeemed on payment of fine of Rs. 2,00,000/- subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment, it had a shelf-life of over 60% which fell marginally below the 60% benchmark when bill of entry was filed. They reiterated the submission made before the original authority that the supplier had been willing to take back the consignment. Reliance was placed on MV Marketing & Suppliers v. Commissioner of Customs (Import), Chennai [2004 (178) ELT 1034 (Tri-Chennai)], HUM India Fab Pvt Ltd v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stance. 7. It is also seen that the goods have already been sent out of the country and that the goods did meet the norms at the time of shipment. Considering the circumstances, action under section 111 and section 112 of the Customs Act, 1962 was not entirely necessary. The importer had made a request to allow the re-shipment even as the goods were lying in custody before clearance. 8. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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