2021 (3) TMI 937

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....43 dated 12.11.2018 for the import of 54,000 kgs of "Areca Nuts" from Sri Lanka valued at Rs. 1,59,21,409/- from the supplier namely, M/s. Central Traders, Sri Lanka. (ii) The Single Window Interface routed the above said Bill-of-Entry to PQ/FSSAI clearance as the imported goods is an edible product. (iii) The Food Safety and Standards Authority of India ('FSSAI' for short) rejected the above import cargo under Section 25(1)(i) of the Food Safety and Standards Act, 2006, as the sample did not conform to the standards laid down under Regulation 2.3.55 of the Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011 vide its report NCC No. RNCC201800000138 dated 26.12.2018. (iv) After due process of law, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ajothi Mills v. The Commissioner of Customs, Tuticorin in Customs Appeal No. 40784 of 2019 [Final Order No. 41028 of 2019 dated 22.08.2019 - CESTAT, Chennai]. Facts being identical, I am of the view that the above case would squarely apply to the case on hand. Relevant observations are as under: "7.2.1 Clearly, as the heading itself points out, the fine i.e., redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means redemption fine is leviable only as an alternative to confiscation. The appellant here in this case has not questioned the confiscation and hence, there is no option available to it. Consequently, there is no question of exercising any option in lieu of confiscation. When the ....