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    <title>2006 (1) TMI 370 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=117362</link>
    <description>Imported vanaspati was liable to confiscation because repeated testing showed a melting point of 42.5 C, above the prescribed 31 C to 41 C range, and goods failing the food standard were treated as adulterated under the Prevention of Food Adulteration framework. Confiscation was therefore upheld. The penalty on the importer was nevertheless set aside because, on the surrounding facts, including the exporter&#039;s test report showing a 40 C melting point, penal liability was not justified. Partial relief was granted to the importer, with the confiscation sustained but the penal component deleted.</description>
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    <pubDate>Wed, 04 Jan 2006 00:00:00 +0530</pubDate>
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      <title>2006 (1) TMI 370 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=117362</link>
      <description>Imported vanaspati was liable to confiscation because repeated testing showed a melting point of 42.5 C, above the prescribed 31 C to 41 C range, and goods failing the food standard were treated as adulterated under the Prevention of Food Adulteration framework. Confiscation was therefore upheld. The penalty on the importer was nevertheless set aside because, on the surrounding facts, including the exporter&#039;s test report showing a 40 C melting point, penal liability was not justified. Partial relief was granted to the importer, with the confiscation sustained but the penal component deleted.</description>
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      <pubDate>Wed, 04 Jan 2006 00:00:00 +0530</pubDate>
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