Redemption fine and penalty on imported cocoa beans reduced after testing showed non-conformity with standards.

Imported cocoa beans were examined and tested in connected proceedings, and the analysis showed non-conformity with applicable standards. Although re-export of the goods had been permitted, the adjudicating authority imposed redemption fine and penalty. The appeal was limited to the quantum of those monetary levies, and the Tribunal, considering the circumstances of import, the subsequent testing, and the overall facts, found the levies capable of reduction. The redemption fine and penalty were reduced.

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Issues: Whether, on the facts of the case, the redemption fine and penalty imposed on the imported cocoa beans required reduction.

Analysis: The imported goods were examined and tested pursuant to the directions issued in connected proceedings, and the analysis recorded non-conformity with the applicable standards. The adjudicating authority had permitted re-export of the goods but imposed redemption fine and penalty. The appeal was confined to the quantum of those monetary levies. Having regard to the circumstances of import, the subsequent testing, and the overall facts of the case, the Tribunal considered the levies to be capable of reduction.

Conclusion: The redemption fine and penalty were reduced.

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