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      Appellant imported perishable goods requiring compliance with...

      Importers of perishable goods not fined for re-exporting OIE pathogen-positive items if testing fails or beyond their control.

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      CustomsDecember 27, 2024Case LawsAT
      Appellant imported perishable goods requiring compliance with Animal Quarantine Authority standards. Goods tested positive for OIE pathogen, hence could not be released. CESTAT held imposition of redemption fine and penalty unjustified where goods allowed re-export due to testing failures or reasons beyond importer's control. Impugned order set aside, appeal allowed.

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      ActsIncome Tax