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TMI Blog2019 (9) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant is willing to re-export the goods. Taking note of this fact, the redemption fine imposed cannot sustain. I take support from the decision of the Hon ble jurisdictional High Court in SANKAR PANDI VERSUS UNION OF INDIA [ 2001 (12) TMI 83 - MADRAS HIGH COURT] , which has been upheld by the Hon ble Apex Court UNION OF INDIA VERSUS SANKAR PANDI [ 2010 (3) TMI 1247 - SC ORDER] . Penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative ORDER Brief facts are that appellants filed bill of entry for importation of Arecanuts and declared the value as ₹ 1,06,14,272/-. On verification, the department was of the view that the goods do not conform to Food Safety and Standards Act of India [FSSAI] standards. After due process of law, the original authority ordered confiscation of the goods, and direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im. The said decision was upheld by Supreme Court as reported in 2018 (360) E.L.T. A214 (S.C.).It is also argued by him the penalty imposed is on the higher side the appellant had no intention to violate any provisions of law. 3.The learned Authorised Representative for the Revenue Shri B. Balamurugan, AC (AR) reiterated the findings in the impugned order. He submitted that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been upheld by the Hon ble Apex Court reported in 2018 (360) E.L.T. A214 (S.C.). With regard to the penalty imposed, it is seen that the appellant has suffered huge container charges and the goods have been detained for nearly nine months. Since the goods have been ordered to be re-exported and also taking note of the fact that they are not prohibited goods, I am of the view that the penalty imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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