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    <title>2019 (11) TMI 733 - CESTAT NEW DELHI</title>
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    <description>Imported dietary supplements found by test reports to be unsafe and misbranded were treated as contrary to the Food Safety and Standards Act, attracting confiscation and customs penalty because no material was produced to rebut those findings. The penalty was upheld because it remained within the statutory ceiling under the Customs Act, and the market value basis was accepted in view of the prohibited nature of the goods and the incorrect declaration of value. The appellate challenge failed, and the penalties for attempted import of non-compliant goods were sustained.</description>
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      <description>Imported dietary supplements found by test reports to be unsafe and misbranded were treated as contrary to the Food Safety and Standards Act, attracting confiscation and customs penalty because no material was produced to rebut those findings. The penalty was upheld because it remained within the statutory ceiling under the Customs Act, and the market value basis was accepted in view of the prohibited nature of the goods and the incorrect declaration of value. The appellate challenge failed, and the penalties for attempted import of non-compliant goods were sustained.</description>
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