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TMI Blog2019 (11) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The brief facts of the case are that the appellant imported 10500 kgs. of cloves of Sri Lankan origin declaring the value of Rs. 52,36,859/- which was assessed to duty of Rs. 2,61,843/-. After first check examination, the FSSAI, Tuticorin conducted physical examination of the goods. It was noticed that the goods do not conform to FSSAI Regulations. After due process of law, the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed by the Supreme Court as reported in 2018 (360) ELT A214 (SC). The decisions of the Tribunal in the case of M/s.Arihant Groups vide Final Order No.41058/2019 dt. 16.09.2019 and in the case of O.M.S. Sivajothi Mills vide Final Order No.41028/2019 dt. 22.08.2018 were also relied upon by the Ld. counsel. It is argued by the Ld. counsel for the appellant that there was no mens rea to import goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty imposed is legal and proper. 4. Heard both sides. 5. The first issue is with regard to the redemption fine imposed. The appellant is willing to re-export the goods and is not contesting the order passed directing the appellant to re-export the goods. The Hon'ble Apex Court in the case relied upon by the ld. counsel for appellant has affirmed the decision of the Hon'ble High Court wherein i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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