https://www.taxtmi.com/caselaws?id=763743 Imported cocoa beans were examined and tested in connected proceedings, and the analysis showed non-conformity with applicable standards. Although re-export of the goods had been permitted, the adjudicating authority imposed redemption fine and penalty. The appeal was limited to the quantum of those monetary levies, and the Tribunal, considering the circumstances of import, the subsequent testing, and the overall facts, found the levies capable of reduction. The redemption fine and penalty were reduced. en-us Tue, 24 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763743 Imported cocoa beans were examined and tested in connected proceedings, and the analysis showed non-conformity with applicable standards. Although re-export of the goods had been permitted, the adjudicating authority imposed redemption fine and penalty. The appeal was limited to the quantum of those monetary levies, and the Tribunal, considering the circumstances of import, the subsequent testing, and the overall facts, found the levies capable of reduction. The redemption fine and penalty were reduced. Case-Laws Customs Tue, 24 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763743