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2019 (11) TMI 191
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....or the Appellant Ms. K. Komathi, JC (AR) for the Respondent ORDER Per Ms. Sulekha Beevi C.S The appellant filed Bill of Entry dated 28.11.2018 for import of Arecanuts. On FSSAI, Tuticorin examination and analysis, the cargo was rejected under section 25 of FSSAI Act, 20006 as samples did not conform to Food Safety and Stands (Food Products Standards and Food Additives) Regulations 2011....
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....that the redemption fine and penalty may be set aside. The decision of the jurisdictional High Court in the case of Sankar Pandi Vs. UOI - 2002 (141) ELT 635 (Mad.) was relied by him to argue that when the goods are directed to be re-exported by the importer, redemption fine cannot be imposed. It is also submitted by him that the appellant has suffered huge demurrage charges and therefore the pena....