https://www.taxtmi.com/caselaws?id=331909 Re-imported tea that failed food safety standards and lacked mandatory clearance from the competent health authorities was treated as liable to confiscation, and the associated redemption fine was sustained because the goods could not be released for home consumption. On penalty, the Tribunal noted that the record did not establish the requisite mens rea against the importer, so the penalty was deleted under the customs provision invoked. The appeal therefore succeeded only to the limited extent of setting aside the penalty, while confiscation and redemption fine were maintained. en-us Fri, 26 Aug 2016 00:00:00 +0530 Mon, 05 Sep 2016 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331909 Re-imported tea that failed food safety standards and lacked mandatory clearance from the competent health authorities was treated as liable to confiscation, and the associated redemption fine was sustained because the goods could not be released for home consumption. On penalty, the Tribunal noted that the record did not establish the requisite mens rea against the importer, so the penalty was deleted under the customs provision invoked. The appeal therefore succeeded only to the limited extent of setting aside the penalty, while confiscation and redemption fine were maintained. Case-Laws Customs Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331909