2007 (4) TMI 88

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...., which upheld the confiscation of the goods and redemption fine in lieu of confiscation and penalty imposed on the appellant. 2. The relevant facts that arises for consideration are the appellant imported consignments of "Pink Energy Drinks for Women" and "Blue Energy Drinks for Men" from Dubai. The appellant relying upon the documents, which were given to them by the supplier filed Bill of En....

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....nergy Drinks for Women" and imposed redemption fine of Rs. 75,000/- in lieu of confiscation and personal penalty of Rs. 15,000/-. On an appeal, Ld. Commissioner (Appeals) has upheld the order on the ground that the appellants did not produce any documents, which would co-relate the consignment to the health certificate given by the supplier. 3. Ld. Advocate takes me through the entire documents....

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.... by Golden Dirham Trading EST, Dubai, and, hence, the said certificate would be of no help to the appellants to justify that they had imported the goods for which there is no misdeclaration. Ld. DR further submits that redemption fine and personal penalty imposed is correct as the value of the imported consignment was approximately Rs. 3 lakhs. 5. Considered the submissions made by both sides a....

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....e eligible to be imported in to India on the strength of said certificate. The bona fide of the appellant is also borne out from the fact that at on testing of the sample, when it was informed to them that the consignment contains some offending colour, the a appellant's sought to re-export the consignment. In view of this there was no mala fide intention on the part of appellant as to the charge ....