https://www.taxtmi.com/caselaws?id=405837 Confiscated imported maize found non-compliant with food safety standards was ordered to be re-exported, and the redemption fine imposed solely to enable re-export was held unsustainable and deleted. The Tribunal also held that, although the adverse finding against the importer was maintained, the Customs Act penalty should be proportionate to the facts and circumstances, so the original penalty was reduced. The approach follows earlier orders treating redemption fine as not retainable where re-export is directed. The importer's challenge therefore succeeded in part, with the fine set aside and the penalty substantially scaled down. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 30 Mar 2021 09:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405837 Confiscated imported maize found non-compliant with food safety standards was ordered to be re-exported, and the redemption fine imposed solely to enable re-export was held unsustainable and deleted. The Tribunal also held that, although the adverse finding against the importer was maintained, the Customs Act penalty should be proportionate to the facts and circumstances, so the original penalty was reduced. The approach follows earlier orders treating redemption fine as not retainable where re-export is directed. The importer's challenge therefore succeeded in part, with the fine set aside and the penalty substantially scaled down. Case-Laws Customs Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405837