2002 (6) TMI 504

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....pra, DR, for the Respondent. [Order]. - Appeal taken up for disposal after waiving deposit. 2. The appellant imported in October, 2001 a consignment of fractionated vegetable fat. The customs drew a sample of the product to ensure whether it complied with the standard prescribed in the Prevention of Food Adulteration Act, 1954 (hereinafter the Act) and sent it to the Port Health offi....

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....is order, the Commissioner (Appeals) set aside the penalty, but otherwise declined to interfere. Hence this appeal. 3. Counsel for the appellant states before us that the option to redeem the goods had not been exercised and that the oil has therefore been lying in docks for the last eight months. In view of this, he says, that the appellant does not wish to take the slightest risk that an....

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....the appellant to obtain foreign exchange. The notice did not allege that the appellant deliberately obtained and imported substandard oil nor does the order of the Commissioner find this to be the case. The object contained in the policy of subjecting the goods to test to ensuring that imported food stuff are of the standard prescribed in the act would be achieved if the goods are not permitted to....