9911796707
TMI Blog2021 (3) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT CHENNAI] , it was held that the redemption fine imposed for re-export of the goods cannot sustain and requires to be set aside - thus, the redemption fine charged under Section 125(1) of the Customs Act, 1962 is unsustainable. Levy of penalty under Section 112 (a) of the Customs Act, 1962 - HELD THAT:- A proportionate penalty of ₹ 1,25,000/- is confirmed as against ₹ 5 L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above said Bill-of-Entry to PQ/FSSAI clearance. (iii) The Food Safety and Standards Authority of India ( FSSAI for short) vide its report NCC No. NCC201900054099 dated 20.09.2019 rejected the above import cargo as it did not conform to the standards laid down for aflatoxin as per Regulation 2.4.6.3 of the Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditives) Regulations, 2011, gave an option to pay fine of ₹ 10,00,000/- in lieu of confiscation under Section 125(1) of the Customs Act, 1962 for the purpose of re-export at their own expenses, risk and consequences and imposed a penalty of ₹ 5,00,000/- on the appellant under Section 112 (a) of the Customs Act, 1962. (vi) Thereafter, the assessee preferred appeal before the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the case of M/s. Rose Mary International v. Commissioner of Customs, Tuticorin in Customs Appeal No. 41693 of 2019 [Final Order No. 40148 of 2020 dated 14.01.2020], the Tribunal had held as under: 4. The issue is with regard to redemption fine and penalty imposed. The Tribunal in the case of M/s. Arihant Groups vide Final Order No.41058/2019, dated 16.09.2019 had considered the very same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , following the ratio laid down in the above order, a proportionate penalty of ₹ 1,25,000/- is confirmed as against ₹ 5 Lakhs. 8. In the result: (i) The impugned order as regards the redemption fine under Section 125 (1) ibid. is set aside; (ii) The impugned order as regards the penalty under Section 112 (a) ibid. is modified to the extent as indicated above; 9. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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