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        Case ID :

        2015 (1) TMI 1209 - AT - Customs

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        Tribunal reduces redemption fine for damaged almonds, citing food safety concerns. The Tribunal reduced the redemption fine to 1% of the CIF value of the goods and set aside the penalty in an appeal concerning the re-export of damaged ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tribunal reduces redemption fine for damaged almonds, citing food safety concerns.

                              The Tribunal reduced the redemption fine to 1% of the CIF value of the goods and set aside the penalty in an appeal concerning the re-export of damaged and adulterated "Shelled Almonds Kernels." The appellant's challenge against the imposition of the redemption fine and penalty was partially successful due to public health considerations related to food safety under the Food and Safety Adulteration Act 1954. The appeal was disposed of with the mentioned adjustments to the fines and penalties.




                              Issues:
                              Appeal against redemption fine and penalty for re-export of goods.

                              Analysis:
                              The appellant imported "Shelled Almonds Kernels" which were found to be damaged and adulterated upon testing by the Central Food Health Laboratory. The adjudicating authority ordered re-export of the goods and imposed redemption fine and penalty, leading to the appellant's appeal. The appellant did not dispute the test report or the re-export order but argued against the imposition of redemption fine and penalty based on a previous Tribunal case. The respondent contended that since the goods were adulterated, redemption fine and penalty were rightly imposed under the Food and Safety Adulteration Act 1954.

                              The Tribunal considered the arguments and previous cases. While acknowledging the precedent that redemption fine and penalty may not be imposed when re-export is allowed, the Tribunal noted distinctions in the present case involving food items. Referring to a case involving drug import, the Tribunal decided to impose a redemption fine reduced to 1% of the CIF value of the goods due to public health concerns. However, the penalty was set aside based on previous rulings.

                              In conclusion, the redemption fine was reduced to 1% of the CIF value of the goods, and the penalty was set aside. The appeal was disposed of accordingly.
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                              ActsIncome Tax
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