2015 (1) TMI 1209

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....he appellant is in appeal against the impugned order for imposing redemption fine and penalty by allowing re-export of the goods. 2. The facts of the case are that the appellant imported one consignment of "Shelled Almonds Kernels" as it is an edible item. Therefore no objection certificate was required from health officer for goods are to be tested in the Central Food Health Laboratory in terms ....

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.... adjudicating authority has allowed re-export of the goods, therefore redemption fine and penalty is not imposable as held by this Tribunal in the case of Central Marketing Agency Vs. C.C. (Airport), Calcutta-2004 (178) E.L.T. 601 Tribunal Calcutta. Therefore, he prayed that the impugned order qua imposing redemption fine be set aside. 4. On the other hand Ld. AR submits that as goods are adulter....