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TMI Blog2019 (11) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... nkar Pandi (supra) has held that imposition of redemption fine cannot sustain when the goods are to be redeemed for the purpose of re-export only - the redemption fine is set aside. Imposition of penalty u/s 112(a) of the Customs Act, 1962 - HELD THAT:- The Commissioner (Appeals) has reduced the penalty to ₹ 2 lakhs. The ld. AR has pointed out that the goods imported were intended for hum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant filed Bill of Entry dated 28.11.2018 for import of Arecanuts. On FSSAI, Tuticorin examination and analysis, the cargo was rejected under section 25 of FSSAI Act, 20006 as samples did not conform to Food Safety and Stands (Food Products Standards and Food Additives) Regulations 2011. After due process of law, the original authority ordered confiscation of the goods and also gave option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdictional High Court in the case of Sankar Pandi Vs. UOI 2002 (141) ELT 635 (Mad.) was relied by him to argue that when the goods are directed to be re-exported by the importer, redemption fine cannot be imposed. It is also submitted by him that the appellant has suffered huge demurrage charges and therefore the penalty may be set aside. 3. The ld. AR Ms. K. Komathi supporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imposition of penalty imposed under section 112(a) of the Customs Act, 1962. The Commissioner (Appeals) has reduced the penalty to ₹ 2 lakhs. The ld. AR has pointed out that the goods imported were intended for human consumption and that the goods did not conform the FSSAI standards, penalty imposed is reasonable. We are in full agreement with the argument put forward by the ld. AR and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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