2010 (9) TMI 360

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....the Appellant. Shri K.P. Singh, SDR, for the Respondent. [Order]. - The appellants have filed this appeal against the absolute confiscation of the imported goods and penalties under Section 112 of the Customs Act, 1962. The facts of the case are that the appellant has imported assorted soft drinks and candy chocolate and filed a Bill of Entry and before clearance of the goods test samples....

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....t defects in the goods only after the examination of the goods by CFL through Custom authorities. Before that, the appellants were not having any knowledge of the defects in the goods as per the examination report. Hence, the penalty imposed on the appellants is not sustainable. She, further, prayed that although the goods were not allowed to redeem the goods may be allowed to re-export to respect....

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....ides, I find that , it is a case of import of the perishable items which being used for human consumption and directly related to the human life. As per the CFL report, these goods were not up to the mark and fit for human consumption, they are prohibited goods as per the Customs Act. The absolute confiscation by the lower authorities is correct and I also held that goods should not be allowed to ....