https://www.taxtmi.com/caselaws?id=785423 Imported consignment of cloves was cleared under a Bill of Entry after customs duty payment despite an FSSAI rejection report; customs officials failed to prevent market distribution, amounting to administrative negligence, and issued the SCN belatedly. No evidence indicated provisional clearance, bond execution, misdeclaration by the importer, or physical availability of goods at SCN issuance. Consequently, confiscation and redemption fine lacked merit and were set aside, and penalty on the importer was not sustained. The appeal was allowed and the appellant declared eligible for consequential relief as provided by law. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 11:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785423 Imported consignment of cloves was cleared under a Bill of Entry after customs duty payment despite an FSSAI rejection report; customs officials failed to prevent market distribution, amounting to administrative negligence, and issued the SCN belatedly. No evidence indicated provisional clearance, bond execution, misdeclaration by the importer, or physical availability of goods at SCN issuance. Consequently, confiscation and redemption fine lacked merit and were set aside, and penalty on the importer was not sustained. The appeal was allowed and the appellant declared eligible for consequential relief as provided by law. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785423