9911796707
TMI Blog2020 (6) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER The appellants imported 10,000 kgs of Cloves of Indonesian origin declaring the value as Rs. 52,95,790/-. The same was assessed to duty of Rs. 5,70,621/-. The department after inspection of the goods ordered for testing by FSSAI and as it did not conform to the said Act directed for re-export of the goods on payment of redemption fine of Rs. 5,00,000/-. Penalty of Rs. 5,00,000/- u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the appellant has suffered much loss as the imported goods could not be cleared for home consumption. He prayed to have lenient view with regard to the penalty. 3. The learned Authorised Representative Ms. Sridevi T, appeared and argued for the department. She supported the contentions in the impugned order. It is stressed by her that since the goods are in the nature of food items, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the penalty of Rs. 2,00,000/- imposed. Taking into consideration that the goods have been re-exported, I am of the view that the penalty of Rs. 2,00,000/- imposed is on the higher side, which requires to be reduced. I, therefore, reduce the penalty to Rs. 50,000/- [Rupees Fifty Thousand only]. The impugned order is modified to the above extent of setting aside the redemption fine and reducing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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