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    <title>2019 (11) TMI 191 - CESTAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=387942</link>
    <description>Redemption fine was held unsustainable where confiscated imported goods were permitted to be re-exported only, and that component of the order was deleted. The tribunal applied the principle that redemption fine is not maintainable when redemption is allowed solely for re-export, while leaving confiscation intact. The penalty imposed under the Customs Act was sustained because the imported goods were intended for human consumption but did not conform to applicable food safety standards, and the reduced penalty was found justified. The order was therefore modified only to the extent of deleting the redemption fine, with confiscation and penalty undisturbed.</description>
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    <pubDate>Wed, 30 Oct 2019 00:00:00 +0530</pubDate>
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      <title>2019 (11) TMI 191 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=387942</link>
      <description>Redemption fine was held unsustainable where confiscated imported goods were permitted to be re-exported only, and that component of the order was deleted. The tribunal applied the principle that redemption fine is not maintainable when redemption is allowed solely for re-export, while leaving confiscation intact. The penalty imposed under the Customs Act was sustained because the imported goods were intended for human consumption but did not conform to applicable food safety standards, and the reduced penalty was found justified. The order was therefore modified only to the extent of deleting the redemption fine, with confiscation and penalty undisturbed.</description>
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      <pubDate>Wed, 30 Oct 2019 00:00:00 +0530</pubDate>
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