2011 (8) TMI 165

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....onal Bajaj, SDR   PER: ARCHANA WADHWA   As per facts on records, the appellant imported 10 containers of hydrogenated vegetable oil (vansapti ghee) and filed bill of entry on 13.6.2007. The duty of Rs.4,23,533/- was deposited by them on 20.6.2007. After that the goods were examined on second check basis on 20.6.2007 and sealed samples were sent to Central Food Laboratory, Ghaziabad....

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....lting in passing of impugned order by the Commissioner of Customs, New Delhi, vide which he allowed the appellant to re-export the said goods on payment of redemption fine of Rs.7 lakh. In addition a penalty of Rs.3 lakh stands imposed on the appellant under section 112(a) of the Act.   3. Learned Advocate appearing for the appellant submits that the said importation was made by them from ....

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....ntion on the part of the importer. As such, he ordered confiscation of the goods, while accepting their request for re-export and imposition of penalty upon the importer is neither justified nor warranted.   4. As against above, learned SDR appeared on behalf of the Revenue submits that admittedly vanaspati ghee in question does conform to the standard laid under the Prevention of Food Adu....

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.... was only Rs.4.23 lakh (approximately), is not called for. We accordingly reduce the redemption fine of Rs.3.5 lakh (Rupees Three Lakh Fifty thousand).   6. As regards imposition of penalty of Rs.3 lakh under section 112(a) of the Act, we note that the appellant relied upon the certificate given by the foreign supplier indicating the melting point as 37.50C. The appellant bonafidely believ....