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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 ..... at appellants filed bill of entry for importation of Arecanuts and declared the value as Rs. 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 directed to re-export the goods. He also imposed redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 214 (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 appellants have imported goods violating the provisions of FSSAI regulations and, therefore, has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 imposed is on the higher side. The same is reduced to Rs. 25,000/-. 6.From the discussions made above, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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