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    <title>2016 (5) TMI 650 - CESTAT ALLAHABAD</title>
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    <description>Imported almonds ordered for re-export after failing food safety standards were examined on the question whether redemption fine and penalty could be sustained without proof of mala fide intention. The Tribunal noted that the goods had been tested in the country of export as being in good condition, and that more than two months had passed between shipment and testing in India, during which deterioration in transit could not be ruled out. On those facts, the importer was not shown to have acted with mala fide intent, so the legal basis for redemption fine and penalty was found not to survive and both were set aside.</description>
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    <pubDate>Wed, 09 Mar 2016 00:00:00 +0530</pubDate>
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      <title>2016 (5) TMI 650 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=327669</link>
      <description>Imported almonds ordered for re-export after failing food safety standards were examined on the question whether redemption fine and penalty could be sustained without proof of mala fide intention. The Tribunal noted that the goods had been tested in the country of export as being in good condition, and that more than two months had passed between shipment and testing in India, during which deterioration in transit could not be ruled out. On those facts, the importer was not shown to have acted with mala fide intent, so the legal basis for redemption fine and penalty was found not to survive and both were set aside.</description>
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      <pubDate>Wed, 09 Mar 2016 00:00:00 +0530</pubDate>
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