2016 (1) TMI 1147

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....sstt. Commissioner (AR) for the Respondent. ORDER M/s. Pfizer Products India Pvt. Ltd has filed the appeal against order-in-appeal No: MUM-CUSTM-AMP-APP-260/201515-16 dated 6th August 2015 of Commissioner of Customs (Appeals), Mumbai Zone III which upheld the order of lower authority confiscating the imported goods but allowing the same to be redeemed on payment of fine of Rs. 2,00,000/- subject....

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....pment, it had a shelf-life of over 60% which fell marginally below the 60% benchmark when bill of entry was filed. They reiterated the submission made before the original authority that the supplier had been willing to take back the consignment. Reliance was placed on MV Marketing & Suppliers v. Commissioner of Customs (Import), Chennai [2004 (178) ELT 1034 (Tri-Chennai)], HUM India Fab Pvt Ltd v.....