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    <title>2023 (6) TMI 377 - CESTAT CHANDIGARH</title>
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    <description>Where freely importable food goods were denied FSSAI clearance but no misdeclaration or mala fide intent was established, re-export was treated as justified and the monetary liabilities were reduced on a lenient basis. The goods were found substandard and not fit for human consumption, yet the record showed no deliberate attempt to import prohibited goods, and the importer had already suffered delay and related losses. In these circumstances, the order permitting re-export was sustained, and the reduced redemption fine and penalty were upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=438803</link>
      <description>Where freely importable food goods were denied FSSAI clearance but no misdeclaration or mala fide intent was established, re-export was treated as justified and the monetary liabilities were reduced on a lenient basis. The goods were found substandard and not fit for human consumption, yet the record showed no deliberate attempt to import prohibited goods, and the importer had already suffered delay and related losses. In these circumstances, the order permitting re-export was sustained, and the reduced redemption fine and penalty were upheld.</description>
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      <pubDate>Wed, 07 Jun 2023 00:00:00 +0530</pubDate>
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