2012 (6) TMI 644

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....  Archana Wadhwa, Judicial Member   1. After hearing both sides we find that the appellants imported 323.55 MT of bakery shortening from Sri Lanka and filed a bill of entry dated 12.7.07 claiming duty free clearances in terms of the Notification No.2/07-Cus dated 5.1.2007. It is seen that before dispatch of the consignment from Sri Lanka the goods were packed in standard packing du....

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....d content of the goods was slightly more than maximum limit of 0.25% in a few samples and melting point was found to be more than maximum limit of 41° C. The appellants contention is that the goods have been sent by the foreign supplier after testing and along with certificate of foreign testing agency. They submitted that though they do not agree with the PFA tests but to avoid confrontation ....

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....onfiscation. He accordingly justified imposition of redemption fine and penalty.   4. We find that an identical issue was the subject matter of earlier proceedings in respect of the same appellant. Vide order No. C/379/11 dated 18.8.11, it was observed as under:-   "As regards confiscation of the goods, we agree with learned SDR that the goods, not being in conformation to the stan....

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....f the Commissioner has not attributed any knowledge or malafide to the appellant so as to impose penalty upon them. The appellant immediately took up the matter with the foreign suppler who accepted the re-export of the same. In these circumstances, we are of the view that the imposition of penalty upon the importer is not justified. We accordingly set aside impugned order."   5. By follow....