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TMI Blog2019 (1) TMI 2014X X X X Extracts X X X X X X X X Extracts X X X X ..... n fine - penalty - HELD THAT:- The appellant is a hapless importer of wet dates and before he could enjoy the fruit the same was ordered to be re-exported. It is not the case of the Revenue that the item sought to be imported is covered by Section 111 of the Customs Act, 1962, nor it is found that the Revenue is justifying in terming the same as improper import. The exporter sitting outside the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Dinesha, Member (J) Shri M.P. Nazir, Consultant, for the Appellant. Shri M. Jagan Babu, AC (AR), for the Respondent. ORDER The appellant claiming that he is a bona fide importer of wet dates from UAE, submitted a Bill of Entry dated 3-6-2018 for import of 4,01,720 kgs. of the same. The imported articles were subjected to test/analysis and held to be not meeting the require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed both the redemption fine as well as penalty to Rs. 4,00,000/- and Rs. 2,00,000/- respectively. Not satisfied, the appellant is before this forum. 2. Today when the matter came up for hearing, Shri M.P. Nazir, Ld. Consultant appeared for the assessee and Ld. DR, Shri M. Jagan Babu, AC, appeared for the Revenue. 3. I have considered the rival contentions, perused the documents and the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per under Section 25 of FSSAI. In view of the above, I am of the considered opinion that it will only add insult to the injury if the quantity of redemption fine and the penalty imposed is sustained and consequently the same are further reduced as a restraint, to Rs. 2,00,000/- and Rs. 1,00,000/- respectively. 4. Appeal is therefore partially allowed on the above terms. (Operative part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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