Confiscation and penalty in respect of an imported food...

Confiscation and penalty in respect of an imported food consignment were held unsustainable where customs cleared the goods under a proper bill of entry after duty payment and there was no evidence of provisional clearance, bond execution, or mis-declaration; consequence: confiscation and redemption fine set aside. The tribunal found culpable negligence and inaction by customs officials in permitting further market movement despite possession of a rejection test report by the food safety authority; consequence: such procedural lapses cannot be condoned and undermined the prosecution. Appellant granted relief and made eligible for consequential legal remedies.