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    <title>2026 (1) TMI 1179 - CESTAT KOLKATA</title>
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    <description>Where Customs cleared imported goods despite already having the FSSAI rejection report, and the importer had no proven role in any contravention, penalty was held unsustainable and set aside. Confiscation and redemption fine were also found unsustainable because there was no material to establish misdeclaration, the goods had not been provisionally cleared on bond, and they were not physically available for seizure when proceedings began. The impugned order was set aside, with consequential relief granted according to law.</description>
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      <description>Where Customs cleared imported goods despite already having the FSSAI rejection report, and the importer had no proven role in any contravention, penalty was held unsustainable and set aside. Confiscation and redemption fine were also found unsustainable because there was no material to establish misdeclaration, the goods had not been provisionally cleared on bond, and they were not physically available for seizure when proceedings began. The impugned order was set aside, with consequential relief granted according to law.</description>
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