9911796707
TMI Blog2021 (4) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... 99. The Bill of Entry was assessed provisionally under PD Bond and goods were cleared on 29/12/2017 on the basis of provisional clearance/NOC from Animal Quarantine Department. However the Animal Quarantine & Certificate Services under the Ministry of Agriculture, Department of Animal Husbandry, Dairying & Fisheries, Chennai vide their Final Order in File No.11-17C/2017/AQCS(SR)/2263 dt. 30/01/2018 addressed to the importer, declined clearance to the goods and directed Deportation/Destruction of the impugned goods as per Notification S.O.2666(E) dt. 16/10/2014 issued under the Live Stock Importation Act, 1898, on the grounds that the item found to contain pathogenic Salmonella on testing and directed the importer to move the cargo back to C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fine and penalty is not sustainable in law as the same has been passed without properly appreciating the facts and the law and the binding judicial precedent. She further submitted that the goods imported were not prohibited goods but was restricted goods and the appellant have been importing the said goods in the past also and only this consignment was withheld on account of presence of bacteria by name Pathogenic Salmonella. She further submitted that the appellant has not misdeclared the goods in the Bill of Entry which has been correctly filed along with the quantity and the value. She further submitted that once the goods have been allowed to be re-exported by the impugned order and it has been actually been re-exported, there aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of redemption fine and penalty is not sustainable in view of the various decisions relied upon by the appellant cited supra. I find that the Tribunal in the case of Kenda Farben India Pvt. Ltd. cited supra, has held that imposition of redemption fine is not justified when permission was granted to reexport the goods. Similarly in the case of Siemens Public Communication Networks Ltd. cited supra, the Tribunal has held that "redemption fine and penalty cannot be imposed when the Commissioner(Appeals) vide his impugned order has given an option to the appellant to reship the goods back to the supplier, the redemption fine and penalty imposed by him was not justified. 7. By following the ratio of the above said decisions, I am of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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