Importers not liable for penalty on spoiled 'Yoghurt' from Spain due to sea water entry.

The Appellate Tribunal CESTAT, Chennai upheld the decision to set aside a penalty of Rs. 60,000 imposed on importers for importing spoiled 'Yoghurt' from Spain. The Tribunal ruled that the importers were not at fault as the spoilage occurred due to sea water entry during the voyage, and they had borne the cost of destroying the consignment. The appeal by the Revenue was rejected.

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The Appellate Tribunal CESTAT, Chennai upheld the decision to set aside a penalty of Rs. 60,000 imposed on importers for importing spoiled 'Yoghurt' from Spain. The Tribunal ruled that the importers were not at fault as the spoilage occurred due to sea water entry during the voyage, and they had borne the cost of destroying the consignment. The appeal by the Revenue was rejected.

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