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The case involved verification of Certificate of Origin and non-compliance of FSSAI Regulations u/s 111(m) and 112(a) of the Act, 1962. The Tribunal held that the goods were of UAE origin based on concrete proofs, rejecting the confiscation on mis-declaration grounds. FSSAI compliance was confirmed, invalidating the confiscation order. The importer's declaration of UAE origin was accepted, ruling out mis-declaration. Retracted statements were deemed inadmissible. No penalty was imposed u/s 112(a) as goods were not liable for confiscation. No intentional false declaration was found, leading to the quashing of penalties u/s 114AA. The appeal was allowed, setting aside the impugned order.
The case involved verification of Certificate of Origin and non-compliance of FSSAI Regulations u/s 111(m) and 112(a) of the Act, 1962. The Tribunal held that the goods were of UAE origin based on concrete proofs, rejecting the confiscation on mis-declaration grounds. FSSAI compliance was confirmed, invalidating the confiscation order. The importer's declaration of UAE origin was accepted, ruling out mis-declaration. Retracted statements were deemed inadmissible. No penalty was imposed u/s 112(a) as goods were not liable for confiscation. No intentional false declaration was found, leading to the quashing of penalties u/s 114AA. The appeal was allowed, setting aside the impugned order.
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