TaxTMI 
TaxTMI 
2013 (1) TMI 228
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....enue, we take up the appeal itself for disposal. 3. The adjudicating authority absolutely confiscated the consignment under Section 111(d) of the Customs Act, 1962 and also imposed a penalty of Rs.5,000/- on the assessee. Aggrieved by such an order, the assessee preferred an appeal before the first appellate authority. The first appellate authority after considering the submissions made before him and the law as has been decided by the Tribunal, held and modified the order in original to the extent that absolute confiscation was converted into confiscation and the goods were directed to the released on payment of redemption fine of Rs.50,000/-. Aggrieved by such an order, department is in appeal before us. 4. Ld. DR reiterat....
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....they have to be considered either as misbranded or unsafe under the regulations of Food Safety and Standards & Regulations, 2011 and the provisions of Food Safety and Standards Act, 2006 and rules made there under. On perusal of the records, we find that the first appellate authority while disposing the case, has recorded that the appellant had undertaken to reprocess the goods and complete details of processing will be kept and before exporting the goods it will be seen that the reprocessed the products would adhere to the conditions of Food Safety and Standards & Regulations, 2011 and the provisions of Food Safety and Standards Act, 2006 and the rules made there under. In our view, the first appellate authority has correctly come to the c....